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Time to focus on other things
Key points
- When VAT was introduced in 1973 it was clear that a structure that seemed ideal from a direct tax point of view could be disastrous when it came to VAT.
- The tax world has changed beyond all recognition since 1965. Some of the changes have been good – such as the introduction of self assessment.
- The replacement of the General Commissioners by the First-tier Tribunal has probably deterred many taxpayers from seeking to enforce their rights and the move from local tax inspectors to a computer-driven system is unlikely to have helped taxpayers either.
- The huge increase in complexity since 2005 makes it unlikely that HMRC staff either can or will want to have adequate understanding of all of the different taxes.
- HMRC seems to consider itself as above the law and making tax digital is a mess.
- It is time to focus on...
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