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Key Ideas in Tax Law

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Key Ideas in Tax Law

Name: Key Ideas in Tax Law
Brand: Hart Publishing
SKU: 9781509950737
Price: 176.41 HKD
Availability: InStock
Author: Julian Ghosh KC
ISBN: 9781509950737

By Julian Ghosh KC

Hart Publishing March 2024

Specifications

ISBN-13: 9781509950737
Publisher: Hart Publishing
Publication: March 2024
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

This book provides a short and clear guide to key ideas which underpin the UK tax code and illustrates the wider political and economic issues students need to know about when studying tax law. Some of these key ideas are controversial and the subject of much discussion and debate.

The book explains the key issues that are of fundamental juristic and philosophical importance and are common to tax codes throughout the world: What is a 'tax'? Is it different to a civil or criminal penalty? Why does this matter? Is 'taxation' necessarily a public law concept? Does the concept of 'taxation' attract constitutional considerations? Why? How do the answers to these questions play out when courts have to interpret tax provisions?

Readers will come away with a clear understanding of the architecture of the UK tax code, despite its (very real) complexity.

Foreword, Lady Rose (Justice of the UK Supreme Court)

Introduction

1. What is Tax? 2. Modal, Not Functional 3. Personal, Not Proprietary 4. 'Tax Law' is a Distinct Area of Law 5. The Reprehensibility of 'Tax Avoidance' 6. Philosophers Misled Afterword by David Goldberg KC (Head of Chambers, Gray's Inn Tax Chambers)

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