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

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 cu...

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Detalhes bibliográficos
Autor principal: Daly, S
Outros Autores: Freedman, J
Formato: Tese
Publicado em: 2017

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