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Key ideas in tax law / Julian Ghosh KC.

By: Series: Key ideas in law ; v. 6.Publisher: Oxford, UK ; New York, NY, USA : Hart, 2024Description: vi, 165 pages ; 22 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781509950737
  • 1509950737
Other title:
  • Tax law
Subject(s): DDC classification:
  • 343.4104 23
LOC classification:
  • KD5359 .G46 2024
Contents:
Foreword, Lady Rose (Justice of the UK Supreme Court); Introduction; 1. What is Tax?; 2. Modal, Not Functional; 3. Personal, Not Proprietary; 4. 'Tax Law' is a Distinct Area of Law; 5. The Reprehensibility of 'Tax Avoidance'; 6. Philosophers Misled; Afterword by David Goldberg KC (Head of Chambers, Gray's Inn Tax Chambers).
Summary: 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. Provided by publisher.
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Holdings
Item type Current library Shelving location Call number Materials specified Status Notes Barcode
BOOKs National Law School General Stacks 343.4104 GHO (Browse shelf(Opens below)) PB Available Recommended by Prof. Dr. Nigam N S 40286

Includes bibliographical references (pages 155-159) and index.

Foreword, Lady Rose (Justice of the UK Supreme Court);
Introduction;
1. What is Tax?;
2. Modal, Not Functional;
3. Personal, Not Proprietary;
4. 'Tax Law' is a Distinct Area of Law;
5. The Reprehensibility of 'Tax Avoidance';
6. Philosophers Misled;
Afterword by David Goldberg KC (Head of Chambers, Gray's Inn Tax Chambers).

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. Provided by publisher.

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