Anti Avoidance

Tax transparency, taxpayer confidentiality and is it now time to make HMRC a Ministerial department?

We have a longstanding principle of taxpayer confidentiality in the UK. My tax affairs are confidential between HMRC and me. The essential effect of this principle is that my financial affairs are my business and (subject to my duty to disclose income to HMRC for the purposes of paying tax on it) mine alone. HMRC [...]

By David O'Keeffe|February 25th, 2016|Anti Avoidance, Government, HMRC|

Taxation should be by statute, not code of practice.

On 22 July, HMRC published a consultation on Improving large business tax compliance. The scope of this consultation is defined as follows. At the 2015 Summer Budget, the Government confirmed its intention to consult on measures intended to improve large business tax compliance. These measures are designed to drive further behavioural change in the large [...]

By David O'Keeffe|July 24th, 2015|Anti Avoidance, Consultation|