Key Ideas in Tax Law

This book provides a short and clear guide to the 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. It 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.>

Product details

• Authors: Julian Ghosh KC, Julian Ghosh Ghosh Kc, Julian Ghosh QC
• Assisted by: Nicholas J. Mcbride (Editor)
• Publisher: Hart Publishing
• Languages: English
• Product format: Paperback / Softback
• Released: 04.04.2024
• EAN: 9781509950737
• ISBN: 978-1-5099-5073-7
• No. of pages: 176
• Dimensions: 136 mm x 214 mm x 10 mm
• Series: Key Ideas in Law
• Subjects: Social sciences, law, business > Law > International law, foreign law; LAW / Commercial / General, LAW / Taxation, Commercial law, Taxation and duties law, Taxation & duties law