Tax informers: the immunity issue

Authors

  • John Booth

DOI:

https://doi.org/10.14296/ac.v1999i16.1486

Keywords:

Taxation, Tax law, Common law

Abstract

Dr John Booth considers whether the immunity from discovery of tax informers may not be in the public interest and whether or not the common law precedents which endorse that immunity are as safe in law as claimed. Article by Dr John Booth (Fellow of SALS, former Inspector of Taxes, and tax practitioner) published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies, University of London.

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Issue

Issue 16 (1999)

Section

Articles

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