- Abstract:
- On July 22, 2015 HMRC published a consultation document which set out three proposals to deal with perceived challenges posed by the tax practices of some large businesses. This analysis of the Consultation Document considers the need to balance the necessary use of discretion under the powers of care and management bestowed by the Taxes Acts on HMRC against the need for the application of the tax system to be at all times subject to a clear legal framework.
- Publication status:
- Published
- Peer review status:
- Reviewed (other)
- Version:
- Publisher's version
- Files:
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(pdf, 787.3KB)
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- Publisher:
- Oxford University Centre for Business Taxation Publisher's website
- Journal:
- Oxford University Centre for Business Taxation Policy Paper Series Journal website
- Publication date:
- 2015-11-18
- URN:
-
uuid:fc46bb42-eaa4-4f1e-8fdb-eb4f0c4ef481
- Source identifiers:
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614935
- Local pid:
- pubs:614935
- Keywords:
- Copyright holder:
- Saïd Business School
- Copyright date:
- 2015
- Notes:
- © 2016 Copyright Saïd Business School. Freely available online at [http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Policy_Papers/response-to-hmrc-consultation-a.pdf]
Journal article
Response to Consultation Document “Improving Large Business Tax Compliance” published by HMRC on July 22, 2015.
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