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Key Ideas in Tax Law

Af: Julian Ghosh KC Engelsk Paperback

Key Ideas in Tax Law

Af: Julian Ghosh KC Engelsk Paperback
Tjek vores konkurrenters priser

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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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.

Produktdetaljer
Sprog: Engelsk
Sider: 176
ISBN-13: 9781509950737
Indbinding: Paperback
Udgave:
ISBN-10: 1509950737
Kategori: Erhvervsret
Udg. Dato: 21 mar 2024
Længde: 14mm
Bredde: 216mm
Højde: 137mm
Forlag: Bloomsbury Publishing PLC
Oplagsdato: 21 mar 2024
Forfatter(e): Julian Ghosh KC
Forfatter(e) Julian Ghosh KC


Kategori Erhvervsret


ISBN-13 9781509950737


Sprog Engelsk


Indbinding Paperback


Sider 176


Udgave


Længde 14mm


Bredde 216mm


Højde 137mm


Udg. Dato 21 mar 2024


Oplagsdato 21 mar 2024


Forlag Bloomsbury Publishing PLC

Kategori sammenhænge