The Merger Of Hm Customs And Excise And Inland Revenue

Author : Great Britain. Parliament. House of Commons. Treasury Committee
Publisher : The Stationery Office
Page : 104 pages
File Size : 50,6 Mb
Release : 2004
Category : Customs administration
ISBN : 0215020235

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The Merger of Customs & Excise and the Inland Revenue by Great Britain. Parliament. House of Commons. Treasury Committee Pdf

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.

Author : Great Britain. Parliament House of Commons. Treasury Sub-Committee
Publisher : Unknown
Page : 35 pages
File Size : 44,8 Mb
Release : 2007-03-14
Category : Electronic
ISBN : 0215033159

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The Merger of HM Customs and Excise and Inland Revenue by Great Britain. Parliament House of Commons. Treasury Sub-Committee Pdf

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

Author : Great Britain. Parliament. House of Commons. Treasury Sub-Committee,Treasury Committee
Publisher : Unknown
Page : 331 pages
File Size : 47,9 Mb
Release : 2000
Category : Electronic
ISBN : 0102116008

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Hm Customs and Excise by Great Britain. Parliament. House of Commons. Treasury Sub-Committee,Treasury Committee Pdf

Hm Customs and Excise

Author : Great Britain. Parliament House of Commons. Treasury Sub-Committee,Treasury Committee
Publisher : Unknown
Page : 118 pages
File Size : 47,6 Mb
Release : 2001-01-09
Category : Electronic
ISBN : 0102753008

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Hm Customs and Excise and Inland Revenue by Great Britain. Parliament House of Commons. Treasury Sub-Committee,Treasury Committee Pdf

Author : Peter Harris,Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 539 pages
File Size : 40,7 Mb
Release : 2019-09-19
Category : Law
ISBN : 9781509924936

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Studies in the History of Tax Law, Volume 9 by Peter Harris,Dominic de Cogan Pdf

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.

Author : Great Britain: H.M. Revenue & Customs
Publisher : The Stationery Office
Page : 86 pages
File Size : 54,7 Mb
Release : 2007-05-25
Category : Political Science
ISBN : 9780101710725

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Departmental report 2007 H.M. Revenue & Customs by Great Britain: H.M. Revenue & Customs Pdf

Dated May 2007. On cover: Integrating and growing stronger. Spring 2007

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 170 pages
File Size : 46,5 Mb
Release : 2011-12-20
Category : Business & Economics
ISBN : 0215040074

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HM Revenue & Customs accounts 2010-11 by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

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.

Author : Trevor Millington,Mark Sutherland Williams
Publisher : Oxford University Press, USA
Page : 857 pages
File Size : 44,8 Mb
Release : 2010-02-25
Category : Language Arts & Disciplines
ISBN : 9780199566129

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Millington and Sutherland Williams on The Proceeds of Crime by Trevor Millington,Mark Sutherland Williams Pdf

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.

Author : Robert Leach
Publisher : Spiramus Press Ltd
Page : 1048 pages
File Size : 55,5 Mb
Release : 2021-03-08
Category : Law
ISBN : 9781913507206

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Leach's Tax Dictionary by Robert Leach Pdf

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.

Author : Great Britain: Parliament: House of Commons: Treasury Committee
Publisher : The Stationery Office
Page : 206 pages
File Size : 48,8 Mb
Release : 2011-07-30
Category : Business & Economics
ISBN : 0215561031

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Administration and effectiveness of HM Revenue and Customs by Great Britain: Parliament: House of Commons: Treasury Committee Pdf

This report identified serious concerns in a number of areas, including: unacceptable difficulties contacting HMRC by phone during peak periods; endemic delays in responding to post; and an increasing focus on online communication that may exclude those without reliable internet access. The Committee recognises that the Department performs a crucial role and operates under significant external pressures including continuing resource reductions, deficiencies in tax legislation and the legacy of the merger. It also acknowledges the commitment of management to tackling these problems and the dedication and professionalism of HMRC staff. However, it concluded that the Department has a difficult few years ahead of it, as it attempts to improve its service. The Committee makes recommendations in the following areas: Improving the service provided by contact centres; providing robust alternative to online contact; ensuring greater awareness of the impact of process changes on individuals and businesses; ensuring reductions in resources are managed in a way that is commensurate with the enabling IT and process improvements and minimises the loss of Departmental tax expertise; reviewing the division of responsibilities between HMRC and HM Treasury in relation to making tax policy, to ensure practical considerations are taken into account at the earliest possible stage; better targeting of letters that threaten serious consequences against individuals; having the National Audit Office externally audit preparations for Real-time Information, to ensure Ministers can be held accountable for progress against the Government's ambitious timetable; and examining how the Department can achieve better accountability around the settlement of large tax cases

Author : Peter Harris,Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 528 pages
File Size : 45,8 Mb
Release : 2019-09-19
Category : Law
ISBN : 9781509924943

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Studies in the History of Tax Law, Volume 9 by Peter Harris,Dominic de Cogan Pdf

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.

Author : Peter Alldridge
Publisher : Oxford University Press
Page : 250 pages
File Size : 53,7 Mb
Release : 2017-02-16
Category : Law
ISBN : 9780191073960

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Criminal Justice and Taxation by Peter Alldridge Pdf

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.

Author : Stephen Daly
Publisher : Bloomsbury Publishing
Page : 240 pages
File Size : 41,8 Mb
Release : 2020-04-02
Category : Law
ISBN : 9781509930548

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Tax Authority Advice and the Public by Stephen Daly Pdf

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.

Author : Nicola Padfield,Jonathan Bild
Publisher : Routledge
Page : 577 pages
File Size : 52,5 Mb
Release : 2015-12-14
Category : Law
ISBN : 9781317421559

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Text and Materials on the Criminal Justice Process by Nicola Padfield,Jonathan Bild Pdf

Highlighting key issues in Criminal Justice that students need to consider, the Fifth Edition of this popular text contains a wide and varied selection of materials which help to explain the evolution of the criminal justice process in England and Wales since the early 1990s. Statutes, case law, empirical research and official and unofficial reports, as well as theoretical perspectives and academic comment are woven together and contextualized by the accompanying narrative to provide an authoritative account of the recent development of the criminal justice system. Fully updated, this Fifth Edition explores the issues around: • the introduction of Police and Crime Commissioners; • the contracting out of probation services; • the significant reforms to legal aid funding; • the challenges to trial by jury posed by the internet. This book also helpfully directs students to further reading by chapter to provide next steps for research. Written in an accessible style, Text and Materials on the Criminal Justice Process is a valuable resource for students of criminal justice.

Author : Great Britain: Parliament: House of Commons: Northern Ireland Affairs Committee
Publisher : The Stationery Office
Page : 184 pages
File Size : 49,5 Mb
Release : 2006-07-05
Category : Political Science
ISBN : 0215029607

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Organised Crime in Northern Ireland by Great Britain: Parliament: House of Commons: Northern Ireland Affairs Committee Pdf

Organised crime in Northern Ireland : Third report of session 2005-06, Vol. 2: Oral and written Evidence