Taxation and duties law Books

Book SynopsisThis monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of ‘what is going on’. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.Trade ReviewThis book is of enormous importance in making clear that tax law is public law, and in providing detailed coverage of major issues which illustrate this point. It would not go too far to say that it is ground-breaking in suggesting new paths for research and new ways of understanding both legal disciplines. It is extremely well written and easy to understand, and it should be accessible to both tax and public law audiences. -- Tony Prosser, Professor of Public Law, University of Bristol * British Tax Review *Table of Contents1. Tax Law, State-building and the Constitution I. Introduction II. Tax as Public Law III. State Building IV. The UK Constitution V. Normative Perspectives VI. The Approach in this Book VII. Conclusion 2. Tax Devolution I. Devolution in the UK Constitution II. Tax Devolution III. Tax in the Constitution IV. Interim Conclusions 3. Reform and Scrutiny of Tax Policymaking I. Constitutional Debates II. Tax Debates III. Improving Reform and Scrutiny IV. Tax in the Constitution V. Interim Conclusions 4. Taxpayer Protection I. Constitutional Debates II. Protection of Taxpayers III. Tax in the Constitution IV. Interim Conclusions 5. Europe and Beyond I. International Law in the UK Constitution II. International Tax III. Brexit IV. Tax in the Constitution V. Interim Conclusions 6. Constitutional Disruption I. Tax and Development II. Taxpayer Consent III. Institution Building IV. Calm at Westminster V. The Flexible Constitution VI. Constitutional Disruption VII. Best Hidden VIII. A Distinctive Window IX. Concluding Comments

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Book SynopsisThis rigorous commentary takes as its focus the English partnership agreement. It sets out in meticulous detail how the agreement is amended by supplementary statutory provisions or rules of procedure. It then goes on to comment on its essential terms, offering various jurisdictions’ perspectives of those terms. Both market standards and alternative approaches (which are common practice) are addressed. Finally, national formulation proposals for the modules of a contract are laid out on the basis of a term sheet. Its rigorous, authoritative examination makes it required reading for all practising in the field of partnership law.

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Book SynopsisThis book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union's VAT law and excise taxes.Table of ContentsPart 1 1. Overview of the Sources of EU Tax Law 2. General Principles of EU Tax Law 3. The Principle of Equality as Foundation of Tax Law 4. Taxpayers’ Fundamental Rights 5. Justification of Infringements Part 2 6. Direct Taxation 7. Indirect Taxation 8. EU Taxes Part 3 9. Administrative Implementation 10. Judicial Implementation and Legal Protection Part 4 11. Summary Index

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Book Synopsis

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