Key Ideas in Tax Law
eBook - ePub

Key Ideas in Tax Law

  1. 176 pages
  2. English
  3. ePUB (mobile friendly)
  4. Available on iOS & Android
eBook - ePub

Key Ideas in Tax Law

About this book

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.

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Yes, you can access Key Ideas in Tax Law by Julian Ghosh KC in PDF and/or ePUB format, as well as other popular books in Law & Commercial Law. We have over one million books available in our catalogue for you to explore.

Information

Year
2024
Print ISBN
9781509950737
eBook ISBN
9781509950744
Edition
1
Topic
Law
Index
Law

Table of contents

  1. Cover
  2. Title Page
  3. Foreword by Lady Rose
  4. Contents
  5. Abbreviations of Statutes
  6. Introduction
  7. 1. What is Tax?
  8. 2. Modal, Not Functional
  9. 3. Personal, Not Proprietary
  10. 4. ‘Tax Law’ is a Distinct Area of Law
  11. 5. The Reprehensibility of ‘Tax Avoidance’
  12. 6. Philosophers Misled
  13. Afterword by David Goldberg KC
  14. Acknowledgements
  15. Bibliography
  16. Table of Cases
  17. Copyright Page