Based on author's thesis (doctoral - University of Oxford, 2017) issued under title: HMRC and the public : the case for reform of soft law.
資料詳細
内容細目：
IntroductionWhat is HMRC Advice?The Role of HMRC Advice...
要約等：
"There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessmen...