Treasury Committee

UK tax policy and the tax base inquiry

Inquiry status: Concluded

Report on Making Tax Digital published on Saturday 14 January 2017. Government response published on 18 April 2017.

Making Tax Digital

Scope of the inquiry

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.

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