Gives students a short guide to the key ideas which underpin the UK tax code and illustrates the wider issues they need to know when studying tax law
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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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Paperback. Zustand: Very Good. 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. The book has been read, but is in excellent condition. Pages are intact and not marred by notes or highlighting. The spine remains undamaged. Artikel-Nr. GOR013790810
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PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Artikel-Nr. GB-9781509950737
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Paperback. Zustand: Brand New. 144 pages. 8.50x5.43x1.00 inches. In Stock. Artikel-Nr. x-1509950737
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