Key Ideas in Tax Law

Julian Ghosh KC is a Bye-Fellow of Peterhouse, Cambridge and a Preceptor of Corpus Christi, Cambridge, UK. He is also a practicing tax counsel at One Essex Court, an Ordinary Bencher of Lincoln's Inn, and a Visiting Professor of King's College London. Julian is also a Judge of the First-Tier Tax Tribunal and a Deputy Judge of the Upper Tribunal.

• Foreword, Lady Rose (Justice of the UK Supreme Court)Introduction1. What is Tax?2. Modal, Not Functional3. Personal, Not Proprietary4. ‘Tax Law’ is a Distinct Area of Law5. The Reprehensibility of ‘Tax Avoidance’6. Philosophers MisledAfterword by David Goldberg KC (Head of Chambers, Gray’s Inn Tax Chambers)

This book and its author have made an important contribution to the field. The book is a must read for all those pursuing a deeper interest in tax law. The key ideas within provide much interest, and the starting point for debates and future work in the field.