Key Ideas in Tax Law - Softcover

Julian Ghosh QC

 
9781509950737: Key Ideas in Tax Law

Synopsis

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.

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About the Author

Julian Ghosh KC is a Bye-Fellow of Peterhouse, Cambridge and a Preceptor of Corpus Christi, Cambridge, UK. He is also a practising tax counsel at One Essex Court and at Axiom Advocates, Edinburgh, UK. He is also a Judge of the First-Tier Tax Tribunal and a Deputy Judge of the Upper Tribunal.

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