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Tax expert's book deal with Leeds Beckett University
Tax expert Harold Baxter (pictured, left) handed over the first digital copy of his work – which has taken nine years to complete - to Deveral Capps, Dean of Leeds Law School, which is part of Leeds Beckett University.
Deveral Capps said: “To get the chance to be involved with the publication of his book is a real honour. We hope to make it open access and publish it on our website soon.”
Mr Baxter qualified as a Chartered Accountant in 1969 and spent most of his career in specialist tax practice.
In 1970, he took evening classes at Leeds Beckett (then known as Leeds Polytechnic) before graduating in 1974.
Speaking about his completed work, Mr Baxter said: “My study of interpretation of tax legislation starts by setting out a theory of tax practice as a process of valuation.
“The remaining three parts of the study look at the role that social values play in judicial interpretation of tax legislation.
“I’m delighted to be able to hand my work over to Leeds Law School – I hope that students and others find it useful.”
“Mr Baxter started an early version of the book in 1987, when he was also a part-time tutor in tax law at Leeds Law School.
His updated version, Purposive Judicial Interpretive Practice in British Taxation: the Law Behind Tax Legislation is now complete.
Purposive aspects of judicial interpretive practice are examined in depth and detail, from three perspectives:
• Tax legislation in general
• Tax legislation which uses broad verbal concepts similar to those used in the common law
• Attempts to make use of tax legislation to generate tax advantages which the tax authorities consider not to have been intended by the legislator
The textbook will be made available to all Leeds Beckett students and alumni, with plans to publish the book digitally in the future.