ALLISON PLAGER reports two Special Commissioners' decisions
ALLISON PLAGER reports on the thirteenth and fourteenth sittings of the debate of the Finance Bill 2002 by Standing Committee F.
THE THIRTEENTH SITTING was notable for a particularly unusual occurrence in recent standing committee debates, and this was an Opposition amendment being agreed to by the Government. This was the second Opposition amendment agreed to in this Finance Bill, and in this instance related to stamp duty avoidance.
ALLISON PLAGER reports on the eleventh and twelfth sittings of the debate of the Finance Bill 2002 by Standing Committee F.
ALLISON PLAGER reports on the seventh and eighth sittings of the debate of the Finance Bill 2002 by Standing Committee F.
IT IS PERHAPS indicative of the less than excellent quality of the Finance Bill standing committee debates that allow a minister to be replaced part way through. This occurred in the eighth sitting of the debate when John Healey took over from Paul Boateng, on the latter being promoted to a Cabinet position.
ALLISON PLAGER considers the e-filing dream.
The Select Committee on Public Accounts has been hearing about the operation of self assessment. Its conclusions were not altogether favourable, as ALLISON PLAGER reports.
MEMBERS OF PARLIAMENT in the Committee of Public Accounts have been scrutinising the income tax self-assessment system on the basis of the Comptroller's and National Audit Office's report, Inland Revenue: Income Tax Self Assessment, HC56 Session 2001-2002 (see 'Success Story?', Taxation, 19 July 2001 at pages 389 to 390). They reached three main conclusions:
ALLISON PLAGER reports three recent cases.
Care workers' expenses
Highlights from the House of Commons debates of the Finance Bill are reported by ALLISON PLAGER.
THE FLAT RATE VAT scheme was debated in the House of Commons. The clause (23) was largely welcomed by all sides. Mark Hoban was concerned that small businesses would feel obliged to calculate their VAT on a regular basis to check whether or not they were better off using the flat rate scheme.
The High Court overturned the Special Commissioners' decision and allowed the Revenue's appeal in Commissioners of Inland Revenue v Trustees of the Sema Group Pension Scheme.
The High Court decreed that the Revenue acted fairly in not allowing a widower a bereavement payment in R (on the application of Wilkinson) v Commissioners of Inland Revenue.
ALLISON PLAGER delves into a recent report on the administration of the tax system.
THE INLAND REVENUE collected £211.5 billion tax and National Insurance in the year 2000-01 according to the National Audit Office's Inland Revenue Appropriation Accounts 2000-01.
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