"[R]arely will a reader find such a finely detailed analysis of how existing UK proposals, Australian practices and other ideas might be given practical applicability in the UK with minimal disruption. This is sensitive and fine-grained academic impact work and deserves the widespread attention that it is likely to command." --Dominic de Cogan, British Tax Review "The book is not only important. It is also well researched, very comprehensive and delves deep into problem and solution statements." --Giorgio Beretta, LIUC University, Intertax "This is a nicely structured book on the provision of advice by HMRC which explains the deficiencies in the current system. A useful normative framework is developed for assessing reform proposals. Moreover, it offers a solid basis for comparison and assessment of the legal framework and actual practice of tax authority's advice in other jurisdictions." --Hans Gribnau, Professor at the Universities of Leiden and Tilburg, The Admin Law Blog "That Daly's work can both say and do something substantive for tax law and tax law scholars, while also causing others, like me, who research much further afield, to sit back and pause is a testament both to the crafting that has gone into the text and also to the universality of the big-ticket issues it addresses: power, law, and discretion.

" --Steven Vaughan, Professor of Law, UCL Faculty of Laws, The Admin Law Blog.