@inbook{inbook, title  = {{Assessing the legal status of HMRC guidance: Some first thoughts}},

 publisher = {{Fiscal Publications}},

 url = {{}},

 year = {{2015}},

 month = {{11}},

 author = {{Burkinshaw LJ and Frecknall-Hughes J}},

 isbn = {{9781906201296}},

 volume = {{2}},

 note = {{Accessed on 2024/10/23}}}