Tax Authority Advice and the Public

Inbunden, Engelska, 2020

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There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty’s Revenue & Customs (HMRC) in advising taxpayers becomes more apparent.This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria.Tax Authority Advice and the Public explores this view of HMRC’s role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.

Produktinformation

Utgivningsdatum2020-04-02
Mått156 x 234 x 16 mm
Vikt520 g
FormatInbunden
SpråkEngelska
Antal sidor264
FörlagBloomsbury Publishing PLC
ISBN9781509930531

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1. Introduction I. Introduction II. Background III. Justification for StudyIV. 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. ScrutinyI. Introduction II. Parliamentary Scrutiny III. The Adjudicator and Ombudsman IV. The Tribunals and CourtsV. Taxpayers and Representative Groups VI. Conclusion 6. Remedies I. Introduction II. Public Law III. Private Law IV. Non-court Remedies V. Conclusion 7. ReformsI. Introduction II. Binding Rulings III. Proposals in Respect of Individual and General Advice IV. Conclusion 8. Conclusion