Economic Affairs Finance Bill Sub-Committee

Draft Finance Bill 2018 inquiry

Inquiry status: Concluded

Report The Powers of HMRC: Treating Taxpayers Fairly published 4 December 2018

Report Making Tax Digital for VAT: Treating Small Businesses Fairly published 22 November 2018

Government responses published 22 January 2019, both reports debated 29 April 2019.

Reports published

'Making Tax Digital for Vat' report finds that HMRC has failed to  adequately support small businesses with the introduction of Making Tax Digital for VAT and recommends that the Government’s introduction of mandatory Making Tax Digital for VAT be delayed by at least one year.

'The Powers of HMRC' report concludes that recent powers provided to HMRC undermine the rule of law and hinders taxpayers' access to justice.

All Draft Finance Bill 2018 publications

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