Julian Ghosh KC

Key Ideas in Tax Law (eBook, ePUB)

• Format: ePub

Produktbeschreibung

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.

Produktdetails

• Verlag: Bloomsbury UK
• Seitenzahl: 176
• Erscheinungstermin: 21. März 2024
• Englisch
• ISBN-13: 9781509950744
• Artikelnr.: 70088818

Autorenporträt

Julian Ghosh KC is a Bye-Fellow of Peterhouse, Cambridge and a Preceptor of Corpus Christi, Cambridge, UK. He is also a practicing tax counsel at One Essex Court, an Ordinary Bencher of Lincoln's Inn, and a Visiting Professor of King's College London. Julian is also a Judge of the First-Tier Tax Tribunal and a Deputy Judge of the Upper Tribunal.

Inhaltsangabe

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)