Download or read book The Merger of Customs Excise and the Inland Revenue written by Great Britain. Parliament. House of Commons. Treasury Committee and published by The Stationery Office. This book was released on 2004 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government has announced its intention to merge the Inland Revenue and HM Customs and Excise departments into a single department, to be called HM Revenue and Customs, in line with the recommendations of the O'Donnell report ('Financing Britain's future: review of the Revenue departments, Cm 6163; ISBN 0101616325) published in March 2004. The Committee's report examines the case for merger; expected costs and benefits; risks; legislation: confidentiality and powers of the new department; tax policy-making; and ministerial accountability. The Committee supports the decision in principle and looks forward to a detailed analysis of expected costs and benefits being carried out as soon as practicable, and also supports the introduction of new accountability arrangements. However, the fact that the Executive Chairman will report to three Treasury Ministers on various aspects of the new department's work appears unnecessarily cumbersome, and recommends that this should be reviewed in light of practice once the new department has been created.
Download or read book The Merger of HM Customs and Excise and Inland Revenue written by Great Britain. Parliament House of Commons. Treasury Sub-Committee and published by . This book was released on 2007-03-14 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: merger of HM Customs and Excise and Inland Revenue : Oral and written evidence, Wednesday 24 January 2007, Mr Paul Gray, Acting Chairman, Mr Mike Eland, Director General, Enforcement and Compliance, and Mr Dave Hartnett, Director General, Policy and Techn
Download or read book HM Revenue Customs accounts 2010 11 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2011-12-20 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Commons Public Accounts Committee publishes its 61st Report of the Session which, on the basis of evidence from the Cabinet Office and HM Revenue and Customs (HMRC), examined tax disputes. At 31 March 2011 HM Revenue & Customs was seeking to resolve tax issues valued at over £25 billion with large companies, some of which included disputes over outstanding tax. In this report, the Committee expresses concern about how the Department handled some cases involving large settlements and that there needs to be proper separation between the negotiation of tax settlements and the authorization of such settlements. The Committee also states that HMRC made matters worse by trying to avoid scrutiny of these settlements, keeping confidential the details of specific settlements with large companies. This effects Parliament's ability to establish value for money, compounded further by imprecise, inconsistent and potentially misleading answers given by senior departmental officials, including the Permanent Secretary for Tax in particular over his evidence on his relationship with Goldman Sachs, in facilitating a settlement with the company over their tax dispute. HMRC governance processes in these matters were inconsistent and it has now appointed two new Commissioners with tax expertise, and plans to introduce a new assessor role to permit independent review of large settlements before they are finalised. The Committee further states that it saw little evidence of personal accountability within the Department, and that a perception has developed that large companies are treated more favourably, receiving preferential treatment compared to small businesses and individuals.
Download or read book Criminal Justice and Taxation written by Peter Alldridge and published by Oxford University Press. This book was released on 2017-02-16 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.
Download or read book Tax Authority Advice and the Public written by Stephen Daly and published by Bloomsbury Publishing. This book was released on 2020-04-02 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.
Download or read book Leach s Tax Dictionary written by Robert Leach and published by Spiramus Press Ltd. This book was released on 2021-03-08 with total page 1048 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leach’s Tax Dictionary contains over 1,000 pages of definitions. It has three sections: the first lists definitions; the second is a list of abbreviations found in official publications, including government press releases where new abbreviations are made up almost every week; and the third gives a list of tax rates and other information which may be of use to a tax accountant/lawyer.
Download or read book A Government that Worked Better and Cost Less Evaluating Three Decades of Reform and Change in UK Central Government written by Christopher Hood and published by OUP Oxford. This book was released on 2015-04-02 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: The UK is said to have been one of the most prolific reformers of its public administration. Successive reforms have been accompanied by claims that the changes would make the world a better place by transforming the way government worked. Despite much discussion and debate over government makeovers and reforms, however, there has been remarkably little systematic evaluation of what happened to cost and performance in UK government during the last thirty years. A Government that Worked Better and Cost Less? aims to address that gap, offering a unique evaluation of UK government modernization programmes from 1980 to the present day. The book provides a distinctive framework for evaluating long-term performance in government, bringing together the working better and costing less dimensions, and presents detailed primary evidence within that framework.This book explores the implications of their findings for widely held ideas about public management, the questions they present, and their policy implications for a period in which pressures to make government work better and cost less are unlikely to go away.
Download or read book Organised Crime in Northern Ireland written by Great Britain: Parliament: House of Commons: Northern Ireland Affairs Committee and published by The Stationery Office. This book was released on 2006-07-05 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organised crime in Northern Ireland : Third report of session 2005-06, Vol. 2: Oral and written Evidence
Download or read book The Economic Constitution written by Tony Prosser and published by Oxford University Press, USA. This book was released on 2014 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title examines the constitutional framework for management of the economy in the UK, including the effects of the 2008 financial crisis. It assesses the extent to which legal principles limit the policy choices available to government and the extent to which they permit a coherent approach to economic management across government.
Download or read book Studies in the History of Tax Law Volume 9 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2019-09-19 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.
Download or read book Millington and Sutherland Williams on The Proceeds of Crime written by Trevor Millington and published by Oxford University Press, USA. This book was released on 2010-02-25 with total page 857 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Proceeds of Crime, this new edition has been fully updated to include all important legislative changes over the last three years, and covers all significant case law, including discussion on the release of restrained funds to meet legal expenses following the decisions of the Court of Appeal in Briggs-Price v RCPO and the rights of innocent spouses in the matrimonial home in Gibson v RCPO. It also covers changes in regulation and enforcement including an examination of the future of civil recovery following the abolition of the Assets Recovery Agency and the transfer of its power to the Serious Organized Crime Agency. The new edition incorporates in-depth coverage of the relevant legislation, with analysis of the Proceeds of Crime Act 2002 and reference to case law under both the Drug Trafficking Act 1994 and the Criminal Justice Act 1988.
Download or read book Challenging Gender Inequality in Tax Policy Making written by Kim Brooks and published by Bloomsbury Publishing. This book was released on 2011-05-16 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume takes a critical look at the gender of tax policy around the world. Contributors based in eight different countries examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts upon the possibilities for equality along gender, race, class, sexuality and other lines. Chapters explore how the gendered fiscal state might be theorised; how structural choices about rates and bases in tax policy design contribute to gender inequality; how tax policy affects family configurations and perceptions of what constitutes family; how fiscal systems impact on savings and wealth accumulation by women and men; and the role of different policy-making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, perhaps, the book explores these questions in an international frame, traversing countries and continents. The conclusion: fiscal policy has deep rooted, long standing gender implications that affect virtually every aspect of our social, political, and economic lives whether we live in Canada, Australia or Kenya.
Download or read book St James s Place Tax Guide 2014 2015 written by E. Lipkin and published by Springer. This book was released on 2014-07-28 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 43rd annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
Download or read book The International Guide to Tax Auditing written by R. N. J. Kamerling and published by IBFD. This book was released on 1999 with total page 499 pages. Available in PDF, EPUB and Kindle. Book excerpt: For each of the member countries of the European Union, as well of some of their key trading partners, this guide provides systematic information on the following subjects: the organization of the tax administration; the outline of the tax system; legal guidelines for tax auditing, accounting obligations and changing the atmosphere of audits; audit strategy, auditing policy and the audit process; international issues.
Download or read book St James s Place Tax Guide 2012 2013 written by Walter Sinclair and published by Springer. This book was released on 2016-01-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 41st annual edition of the leading guide to taxation in Britain. This practical and user-friendly guide is a bestseller with students, professionals, accountants and private individuals, explaining in simple terms how the UK tax system works and how best to minimise tax liabilities.
Download or read book Tax Compliance Costs for Companies in an Enlarged European Community written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Download or read book Tax Law State Building and the Constitution written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2020-08-06 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
