{"product_id":"key-ideas-in-tax-law-9781509950737","title":"Key Ideas in Tax Law","description":"\u003cp\u003e • Author(s): Julian Ghosh Ghosh Kc\u003cbr\u003e • Publisher: Hart Publishing\u003cbr\u003e • Publisher Imprint: Hart Publishing\u003cbr\u003e • BISAC: Taxation\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cb\u003eThis 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\u003c\/b\u003e. Some of these key ideas are controversial and the subject of much discussion and debate. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThe book explains the key issues that are of fundamental juristic and philosophical importance and are common to tax codes throughout the world: \u003cp\u003e\u003c\/p\u003e What is a 'tax'? \u003cbr\u003e Is it different to a civil or criminal penalty?\u003cbr\u003e Why does this matter?\u003cbr\u003e Is 'taxation' necessarily a public law concept?\u003cbr\u003e 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? \u003cp\u003e\u003c\/p\u003eReaders will come away with a clear understanding of the architecture of the UK tax code, despite its (very real) complexity.","brand":"Hart Publishing","offers":[{"title":"Paperback","offer_id":45046033907863,"sku":"9781509950737","price":1581.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9781509950737.webp?v=1769217644","url":"https:\/\/atlanticbooks.com\/products\/key-ideas-in-tax-law-9781509950737","provider":"Atlantic Books","version":"1.0","type":"link"}