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Intolerable inquisition? : reflections on the law of tax

Author: Hubert Holmes Monroe
Publisher: London : Stevens, 1981.
Series: Hamlyn lectures, 33rd ser.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
From its inception the law of tax has had to struggle to make good any claim to respectability and relevance among lawyers. In the 1981 Hamlyn Lectures Hubert Monroe Q.C, formerly a leading member of the Tax Bar and now a key figure in the administration of revenue law, considers whether the system, particularly in its legal aspects, contributes to the wariness and hostility with which it is regarded both by the  Read more...
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Hubert Holmes Monroe
ISBN: 0420462007 9780420462008 0420461906 9780420461902
OCLC Number: 7676944
Credits: Published under the auspices of Hamlyn Trust.
Description: xiii, 84 pages ; 19 cm.
Contents: 1. The backdrop of history --
2. Parliament's part --
3. The judge's role --
4. The law of tax and the common people.
Series Title: Hamlyn lectures, 33rd ser.
Responsibility: by Hubert Monroe.

Abstract:

From its inception the law of tax has had to struggle to make good any claim to respectability and relevance among lawyers. In the 1981 Hamlyn Lectures Hubert Monroe Q.C, formerly a leading member of the Tax Bar and now a key figure in the administration of revenue law, considers whether the system, particularly in its legal aspects, contributes to the wariness and hostility with which it is regarded both by the legal profession generally and by the public at large. The author's theme is that tax law - as a branch of law - has received a raw deal from history, from Parliament and from the judges. His criticisms are reinforced by a searching examination of the reasons, historical and social, why lawyers approach tax law in the way they do. Chapters include: The backdrop of history; Parliament's part; The judges' role; The law of tax and the common people. There can be few other branches of the law where the interaction of interests between the community and the individual is regarded by many as little more than a game, and the social and economic consequences of this attitude are becoming increasingly important.

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