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Report on Making Tax Digital published on Saturday 14 January 2017. Government response published on 18 April 2017.
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.
Evidence given by Chas Roy-Chowdhury, Head of Taxation, Association of Chartered Certified Accountants, Frank Haskew, Head of the Tax Faculty, Institute of Chartered Accountants for England and Wales, Mike Cherry, Policy Director, Federation of Small Businesses, Rebecca Benneyworth, Tax Practitioner and Chair of HMRC’s Digital Advisory Group
Treasury Committee Chair receives correspondence on the compliance cost of Making Tax Digital