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This week's opinion

22 September 2015 / Andrew Hubbard
Issue: 4519 / Categories: Comment & Analysis

Recent research and SP D12 is updated.

HMRC have been publishing research reports about the tax system; there is even a report into HMRC’s research reports. A couple of them struck me as particularly interesting. The first is one that looks at the experiences of those convicted of tax evasion. I would like to have been a fly on the wall at the start of some of those conversations: “On a scale of one to ten how did it feel?” 
The second of more direct relevance to Taxation readers concerns real time information (RTI) for small employers and two points leapt out at me. The first was the difficulty some employers had and still have in understanding and complying with the “on or before” requirement. The second is the conclusion that “overall employers were positive about RTI saying that it saves time (especially at the...

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