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Binding rulings

Author

Listed:
  • 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.

Suggested Citation

  • Winnie Chan, 1997. "Binding rulings," Fiscal Studies, Institute for Fiscal Studies, vol. 18(2), pages 189-210, May.
  • Handle: RePEc:ifs:fistud:v:18:y:1997:i:2:p:189-210
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    File URL: http://www.ifs.org.uk/fs/articles/fschan.pdf
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    More about this item

    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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