Tax Authority Advice and the Public

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

• 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

[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.