Stephen Daly, "Tax Authority Advice and The Public"
English | ISBN: 1509930531 | 2020 | 264 pages | PDF | 2 MB
English | ISBN: 1509930531 | 2020 | 264 pages | PDF | 2 MB
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.
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