Key Ideas in Tax Law

This book provides a concise and accessible guide to key concepts in UK tax law, exploring controversial topics and their legal and philosophical implications. It offers a clear understanding of the UK tax code's architecture and sheds light on the broader political and economic issues relevant to tax law studies.

Format: Paperback / softback
Length: 176 pages
Publication date: 21 March 2024
Publisher: Bloomsbury Publishing PLC

This comprehensive book offers a concise yet thorough exploration of the fundamental principles that underpin the UK tax code, while also providing insights into the broader political and economic contexts that students studying tax law should be aware of. Some of the key concepts addressed in this text are highly contentious and have sparked extensive discussions and debates within the tax community.

The book delves into the core issues that are of fundamental juristic and philosophical significance in the realm of tax codes worldwide. It examines the nature of taxes, distinguishing them from civil or criminal penalties and exploring why this distinction is important. It also explores whether taxation can be considered a public law concept and whether it raises constitutional considerations.

By answering these questions, the book sheds light on how courts interpret tax provisions and provides readers with a clear understanding of the architecture of the UK tax code, despite its inherent complexity. Through its comprehensive coverage, this book equips students with the knowledge and tools they need to navigate the complex world of tax law effectively.

Weight: 228g
Dimension: 137 x 216 x 14 (mm)
ISBN-13: 9781509950737