P Jones (TC4140)
Z Hegedus (TC4142)
CG Martin (TC4117)
A Pia & F Pia (TC4111)
HMRC’s civil penalty system is working in line with its objectives but cannot be shown to be encouraging positive behavioural change in taxpayers, according to the Office of Tax Simplification (OTS).
The announcement follows a short research project by the office that focused on inconsistencies in the application of the fines and found them to be appropriate for the increasingly digitised nature of the tax system.
Careless error penalties: their application and consequences
D F Currie (TC3997)
C Thompson; D Skinner (TC3944)
J Thorne (TC3851)
HMRC plan to make even greater use of technology
Open and closed issues in summary
P Rowe (TC4023)