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Binding rulings

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Author Info
Winnie Chan
Abstract

After a period of consultation, it has been decided that the Revenue should be empowered to issue legally-binding rulings in favour of taxpayers only where the relevant transaction has already taken place. This paper considers the reasons for having binding rulings, and argues that those reasons justify implementing pre- as well as post-transaction rulings. Additionally, it is contended that many of the more detailed aspects of the proposal warrant reconsideration in light of those underlying rationales.

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File URL: http://www.ifs.org.uk/fs/articles/fschan.pdf
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Publisher Info
Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 18 (1997)
Issue (Month): 2 (May)
Pages: 189-210
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Handle: RePEc:ifs:fistud:v:18:y:1997:i:2:p:189-210

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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This page was last updated on 2009-12-19.

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