Key Ideas in Tax Law

<p><b>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</b>. Some of these key ideas are controversial and the subject of much discussion and debate. <p/>The book explains the key issues that are of fundamental juristic and philosophical importance and are common to tax codes throughout the world: <p/> What is a 'tax'? <br> Is it different to a civil or criminal penalty?<br> Why does this matter?<br> Is 'taxation' necessarily a public law concept?<br> 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? <p/>Readers will come away with a clear understanding of the architecture of the UK tax code despite its (very real) complexity.</p>