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Tax informers: the immunity issue

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Tax informers: the immunity issue


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.

Booth, John (1999) Tax informers: the immunity issue. Amicus Curiae, 1999 (16). pp. 8-11.


Item Type: Article
Subjects: Law
Keywords: Taxation, Tax law, Common law
Divisions: Institute of Advanced Legal Studies
Collections: Amicus Curiae
Depositing User:
URI: http://sas-space.sas.ac.uk/id/eprint/3936
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