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Journal article

UK institutions for tax governance: reviewing tax settlements

Abstract:
Reflects on criticisms of HMRC's 2016 settlement with Google, and whether, despite creating a Tax Assurance Commissioner (TAC) to ensure such settlements are appropriate, further reforms are needed to improve transparency and address public concerns. Assesses the TAC's role and whether the Public Accounts Committee needs extra powers in such situations. Suggests how creating an expert unit of the National Audit Office may provide a solution.
Publication status:
Published
Peer review status:
Peer reviewed

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Institution:
University of Oxford
Division:
SSD
Department:
Law
Role:
Author
Publisher:
Sweet and Maxwell
Journal:
British Tax Review More from this journal
Volume:
1 (2016)
Issue:
1
Pages:
7-12
Publication date:
2016-03-03
Acceptance date:
2016-02-29
ISSN:
0007-1870
Language:
English
Keywords:
Pubs id:
pubs:608880
UUID:
uuid:c7e8b19b-e183-474c-8bfd-bf99d0d82e59
Local pid:
pubs:608880
Source identifiers:
608880
Deposit date:
2016-03-08

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