Key Ideas in Tax Law

Häftad, Engelska, 2024

169 kr

Skickas . Fri frakt över 249 kr.

Beskrivning

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.

Produktinformation

Utgivningsdatum:2024-03-21
Mått:136 x 214 x 10 mm
Vikt:240 g
Format:Häftad
Språk:Engelska
Serie:Key Ideas in Law
Antal sidor:176
Förlag:Bloomsbury Publishing PLC
ISBN:9781509950737

Utforska kategorier

Skatter och avgifter: Juridik inom Juridik

Mer om författaren

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.

Recensioner i media

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.

Innehållsförteckning

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)