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Journal article

Response to Consultation Document “Improving Large Business Tax Compliance” published by HMRC on July 22, 2015.

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)

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Institution:
University of Oxford
Division:
SSD
Department:
Law
Sub department:
Law Faculty
Role:
Author
More by this author
Institution:
University of Oxford
Division:
SSD
Department:
Law
Sub department:
Law Faculty
Role:
Author
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
Acceptance date:
2015-11-18
Source identifiers:
614935
Keywords:
Pubs id:
pubs:614935
UUID:
uuid:fc46bb42-eaa4-4f1e-8fdb-eb4f0c4ef481
Local pid:
pubs:614935
Deposit date:
2016-04-12

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