10th Report - Making Tax Digital
- HC No.
- HC 927
- Published
- 14 Jan 2017
- Items
- 0
- Response
- Response document linked Read government response ↗
Select Committee · Treasury Committee
UK tax policy and the tax base inquiry
Status: Closed
Opened: 27 Jan 2016
Closed: 3 May 2017
1 report
Inquiry scope
Report: Making Tax Digital Report: Making Tax Digital (PDF 558 KB) Government Response: Making Tax Digital (PDF 198 KB) This is an inquiry into how tax policy is made, how tax collection is administered and how to address the vulnerability of the tax base. The complexity of tax law is turning what should be a straightforward principle – that everybody should pay the correct amount of tax – in to a piece of elastic. For corporation tax, for instance, the problem is exacerbated by the globalisation of economic activity and any liability to tax that accompanies it. The Inquiry will look at whether the tax system, including the making of tax policy and the administration of tax by HMRC, is fit for purpose for the 21st Century. Terms of Reference: UK tax policy and the tax base Further call for evidence: Shrinking direct tax baseReports
Oral evidence sessions
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Correspondence
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