Allison Plager

ALLISON PLAGER presents extracts from a lengthy exchange of correspondence between the tax profession and HMRC on various issues concerning the pre-owned assets tax.

Without mutual trust, how can the tax gap close? ALLISON PLAGER reports from the 2005 Hardman lecture.

LONG TERM,THE tax gap will widen unless there is greater trust than presently exists between tax collector and taxpayer', said Loughlin Hickey, global managing partner for tax, KPMG in his Hardman memorial lecture for the Tax Faculty of the ICAEW on 17 November 2005.

ALLISON PLAGER reviews recent research finding out about the public's satisfaction with the inheritance tax process.

ALLISON PLAGER writes an epitaph for the passing of the electronic lodgement service.

IT HAD TO come. After seemingly years of shilly-shallying, HMRC has decided to pull the plug on the electronic lodgement service on 31 March 2006. So from 1 April 2006, agents will no longer be able to submit any returns using ELS or receive self assessment statements through ELS, rather if they wish to file electronically, they will have to file by Internet (FBI).

ALLISON PLAGER reviews the Public Accounts Committee's report on HMRC's handling of tax credits.