Key Ideas in Tax Law

Taxation › Taxation

Key Ideas in Tax Law

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.

Table of Contents

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)
HKD 176.41 −3%
HKD 181.87

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4-5 weeks
Extra 10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
Clarke's Offshore Tax Planning 2024-25
LexisNexis U.K.

Clarke's Offshore Tax Planning 2024-25

Giles Clarke; Dominic Lawrance; Alice Wilne
Defining Beneficial Ownership - Implications for preventing tax avoidance and tax evasion related IFFs in Africa
Kluwer Law International

Defining Beneficial Ownership - Implications for preventing tax avoidance and tax evasion related IFFs in Africa

Siddhesh Rao
HKD 1,199.80
Tolley's Inheritance Tax 2024-25
LexisNexis U.K.

Tolley's Inheritance Tax 2024-25

Malcolm Gunn
Principles of International Taxation, 9th Edition
Bloomsbury Professional (formerly Tottel Publishing)

Principles of International Taxation, 9th Edition

Angharad Miller; Lynne Oats
Tax Treaty Dispute Resolution: Lessons from the Law of the Sea
Kluwer Law International

Tax Treaty Dispute Resolution: Lessons from the Law of the Sea

Rachna Matabudul
HKD 994.98
On the Principles of Gibraltar Taxation
Spiramus Press Ltd

On the Principles of Gibraltar Taxation

Isaac Levy; Grahame Jackson
HKD 997.50