Stephen Daly – författare

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.

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.

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.

A propulsive and gripping LGBTQ+ coming-of-age novel set in Belfast with a paranormal twist, perfect for fans of Aiden Thomas and Caroline O'Donoghue'Heartfelt, tender and quietly beautiful.' Simon James Green'A completely original, fiercely witty and genuinely chilling debut.' Piers Torday'Propulsive and addictive.' Margaret McDonald'I know about the visions. I have your camera. Call me. Please.'When Michael is uprooted to Belfast, he isn’t just hoping for a fresh start. He’s determined to discover the truth about his dad’s mysterious absence. But from the moment he arrives, he’s plagued with visions of the city’s troubled past.Michael begins settling into his new life and even meets a boy who helps erase the painful memories of his ex. But as the visions grow stronger and more intense, the only person he can really confide in is his new friend Meg.As Meg delves into the supernatural source of the visions, Michael begins to question whether events of the past are linked to his dad’s disappearance.Can he use his powers to find his dad before he’s gone forever?'Big-hearted, clear-eyed and deeply touching. You’ll fall in love with The Last Death Poet.' Patrick Ness