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Thesis

HMRC and the public: the case for reform of soft law

Abstract:

There is now almost universal acceptance that tax law is overly complex and indeterminate. A considerable body of literature has built up in consequence analysing alternative structures for the promulgation of law. Much less attention on the other hand has been directed towards HMRC’s role in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then HMRC’s role as administrator of the system becomes more apparent. General soft law elaborating u...

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Stephen Daly More by this author

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Role:
Supervisor
Role:
Supervisor
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Funding agency for:
Stephen Daly
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
University of Oxford

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