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Author:   Dr Stephen Daly
Publisher:   Bloomsbury Publishing PLC
Imprint:   Hart Publishing
Weight:   0.520kg
ISBN:  

9781509930531

ISBN 10:   1509930531
Pages:   264
Publication Date:   02 April 2020
Audience:   Professional and scholarly ,  Professional and scholarly ,  Professional & Vocational ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

1. Introduction I. Introduction II. Background III. Justification for Study IV. Book Outline V. Conclusion 2. What is HMRC Advice? I. Introduction II. Individual Advice III. General Advice IV. Conclusion 3. The Role of HMRC Advice I. Introduction II. Understanding HMRC’s Role III. The Desirability of HMRC Advice IV. A Normative Framework for HMRC Advice V. Conclusion 4. Problems with Advice I. Introduction II. Correctness III. Clarity IV. Accessibility V. Conclusion 5. Scrutiny I. Introduction II. Parliamentary Scrutiny III. The Adjudicator and Ombudsman IV. The Tribunals and Courts V. Taxpayers and Representative Groups VI. Conclusion 6. Remedies I. Introduction II. Public Law III. Private Law IV. Non-court Remedies V. Conclusion 7. Reforms I. Introduction II. Binding Rulings III. Proposals in Respect of Individual and General Advice IV. Conclusion 8. Conclusion

Reviews

[R]arely will a reader find such a finely detailed analysis of how existing UK proposals, Australian practices and other ideas might be given practical applicability in the UK with minimal disruption. This is sensitive and fine-grained academic impact work and deserves the widespread attention that it is likely to command. -- Dominic de Cogan * British Tax Review * The book is not only important. It is also well researched, very comprehensive and delves deep into problem and solution statements. -- Giorgio Beretta, LIUC University * Intertax * This is a nicely structured book on the provision of advice by HMRC which explains the deficiencies in the current system. A useful normative framework is developed for assessing reform proposals. Moreover, it offers a solid basis for comparison and assessment of the legal framework and actual practice of tax authority's advice in other jurisdictions. -- Hans Gribnau, Professor at the Universities of Leiden and Tilburg * The Admin Law Blog * That Daly's work can both say and do something substantive for tax law and tax law scholars, while also causing others, like me, who research much further afield, to sit back and pause is a testament both to the crafting that has gone into the text and also to the universality of the big-ticket issues it addresses: power, law, and discretion. -- Steven Vaughan, Professor of Law, UCL Faculty of Laws * The Admin Law Blog *

[R]arely will a reader find such a finely detailed analysis of how existing UK proposals, Australian practices and other ideas might be given practical applicability in the UK with minimal disruption. This is sensitive and fine-grained academic impact work and deserves the widespread attention that it is likely to command. -- Dominic de Cogan * British Tax Review *

Author Information

Stephen Daly is Lecturer in Corporate Law at the Dickson Poon School of Law, King’s College London.

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