Tax Authority Advice and the Public

ISBN: 9781509930531 出版年：2020 页码：265 Stephen Daly Bloomsbury Publishing

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 ttax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then tMajesty'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 tand it follows that ashould 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 HMRCcollection. It explains the deficiencies in the current system highlighting the pitfalls for taxpayers and practitioners 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.