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English
Hart Publishing
18 April 2024
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.
By:  
Edited by:  
Imprint:   Hart Publishing
Country of Publication:   United Kingdom
Dimensions:   Height: 216mm,  Width: 138mm,  Spine: 25mm
Weight:   454g
ISBN:   9781509950737
ISBN 10:   1509950737
Series:   Key Ideas in Law
Pages:   176
Publication Date:  
Audience:   College/higher education ,  Primary
Format:   Paperback
Publisher's Status:   Active

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.

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