Download This PaperTax Authority Advice and the Public
Stephen Daly, Tax Authority Advice and the Public, Hart Publishing, 2020
34 Pages Posted: 18 May 2020
Date Written: April 20, 2020
Abstract
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 scrutinizing 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.
Keywords: Tax Law, Public Law, Tax Administration
JEL Classification: K34
Suggested Citation: Suggested Citation
Stephen Daly (Contact Author)
King's College London - The Dickson Poon School of Law ( email )
Somerset House East Wing
Strand
London, WC2R 2LS
United Kingdom