HC 458 - HMRC's Progress in Improving Tax Compliance and Preventing Tax Avoidance

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Publisher : The Stationery Office
ISBN 13 : 0215078764
Total Pages : 24 pages
Book Rating : 4.2/5 (15 download)

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Book Synopsis HC 458 - HMRC's Progress in Improving Tax Compliance and Preventing Tax Avoidance by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book HC 458 - HMRC's Progress in Improving Tax Compliance and Preventing Tax Avoidance written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2014 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: HMRC's action against tax avoiders continues to be unacceptably slow. The Liberty scheme, for example, began in 2005 and was closed down in 2009, but it has taken until 2014 to take this case to a tax tribunal. Up to £10 million of the total £400 million tax at stake may not be recoverable because in 30 cases HMRC failed to start inquiries into personal tax returns within the 12 month statutory deadline. HMRC should report on the progress it has achieved by using new powers granted by Parliament and show that it is using its existing powers with sufficient urgency. Recent changes to the UK tax regime have been challenged by international bodies like the OECD and European Commission as constituting 'harmful tax practices'. These changes make it easier for global companies to avoid paying tax in the jurisdictions where they make a profit. HM Treasury and HMRC should provide details of progress in identifying and addressing the ways that international tax structures are exploited, and set out the actual costs and benefits of recent changes to the UK's tax regime. It is amazing that HMRC made a £1.9 billion error when it established its baseline and set targets for its compliance work. This means HMRC has been overstating the extent to which its performance on compliance yield has improved and it inadvertently presented misleading information to Parliament. Astonishingly, this significant error in a key performance measure went undetected by HMRC's own system of governance and internal audit for three years

HC 974 - Improving Tax Collection

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Publisher : The Stationery Office
ISBN 13 : 0215085574
Total Pages : 29 pages
Book Rating : 4.2/5 (15 download)

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Book Synopsis HC 974 - Improving Tax Collection by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book HC 974 - Improving Tax Collection written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2015 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee have made taxation a key area of focus during this Parliament and have published 20 reports on taxation and made over 100 recommendations to HM Revenue and Customs (HMRC) and HM Treasury aimed at improving HMRC's performance and strengthening confidence in the tax system. The Committee believe they have influenced the debate about multinational companies paying the appropriate amount of tax due, based on their transactions conducted within the UK; exposed serious problems with how the tax planning industry pushes aggressive tax avoidance schemes to businesses and wealthy individuals; helped to reform how HMRC tackles marketed tax avoidance schemes and settles tax disputes with large corporates; and challenged HMRC to provide a better and more even-handed service to customers. The Committee welcome the action that HMRC has taken in response to the recommendations and the progress that has been made. But much remains to be done; for example, HMRC must urgently transform its currently unacceptable levels of customer service. The Committee further welcomes the lead the UK Government has taken in this area on the international stage and call on the next government to continue this work and undertake to tackle both the industry and culture that surrounds and supports tax evasion and aggressive avoidance.

HC 973 - Care Services for People with Learning Disabilities and Challenging Behaviour

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Publisher : The Stationery Office
ISBN 13 : 0215085647
Total Pages : 25 pages
Book Rating : 4.2/5 (15 download)

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Book Synopsis HC 973 - Care Services for People with Learning Disabilities and Challenging Behaviour by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book HC 973 - Care Services for People with Learning Disabilities and Challenging Behaviour written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Winterbourne View scandal in 2011 exposed the horrific abuse of people with learning difficulties and challenging behaviour in a private mental health hospital. Concerns were also raised about a number of other institutions. As a result, the Government committed to discharging those individuals for whom it was appropriate back into their homes and communities. However, since then, too many children and adults have continued to go into mental health hospitals, and to stay there unnecessarily, because of the lack of community alternatives. The number of people with learning disabilities remaining in hospital has not fallen, and has remained broadly the same at around 3,200. It was refreshing that NHS England took responsibility for this lack of progress and has now committed to develop a closure programme for large NHS mental health hospitals, along with a transition plan for the people with learning disabilities within these hospitals, from 2016-17. Discharges from hospital are being delayed because funding does not follow the individual when they are discharged into the community. This acts as a financial disincentive for local commissioners who have to bear the costs and responsibility for planning and commissioning community services. Delaying discharge has the effect of institutionalising people, making their reintegration into the community more difficult. Some local authorities' reluctance to accept and fund individuals in the community will be exacerbated by current financial constraints. The Department should set out its proposals for 'dowry-type' payments from NHS England to meet the costs of supporting people discharged from hospital.

HC 1141 - The Work of the Committee of Public Accounts 2010-15

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Publisher : The Stationery Office
ISBN 13 : 0215085779
Total Pages : 41 pages
Book Rating : 4.2/5 (15 download)

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Book Synopsis HC 1141 - The Work of the Committee of Public Accounts 2010-15 by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book HC 1141 - The Work of the Committee of Public Accounts 2010-15 written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2015 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report summarises the key areas of the Committee's work over the past five years. It draws out the areas where progress has been made and where their successors might wish to press in future. The Committee has assiduously followed the taxpayer's pound wherever it was spent. Since 2010 they held 276 evidence sessions and published 244 unanimous reports to hold government to account for its performance. 88% of their recommendations were accepted by departments. In many cases they successfully secured substantial changes, for example with the once secret tax avoidance industry. They secured consensus from government and from industry that private providers of public services do have a duty of care to the taxpayer, and in pushing the protection of whistleblowers further up the agenda of all government departments. By drawing attention to mistakes in the Department for Transport's procurement of the West Coast Mainline, more recent procurements for Crossrail, Thameslink and Intercity Express have all benefited from more expert advice and a more appropriate level of challenge from senior staff. After discovery in 2012-13 that 63% of calls to government call centres were to higher rate telephone numbers, the Government accepted our recommendation that telephone lines serving vulnerable and low income groups never be charged above the geographic rate and that 03 numbers should be available for all government telephone lines. They also secured a commitment to close large mental health hospitals.

Parliamentary Debates (Hansard).

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Publisher :
ISBN 13 :
Total Pages : 786 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Parliamentary Debates (Hansard). by : Great Britain. Parliament. House of Commons

Download or read book Parliamentary Debates (Hansard). written by Great Britain. Parliament. House of Commons and published by . This book was released on 2014 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Beans, Bullets, and Black Oil

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Publisher :
ISBN 13 :
Total Pages : 514 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Beans, Bullets, and Black Oil by : Worrall Reed Carter

Download or read book Beans, Bullets, and Black Oil written by Worrall Reed Carter and published by . This book was released on 1953 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Commercial Tax

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Publisher : Cambridge University Press
ISBN 13 : 9780521853118
Total Pages : 520 pages
Book Rating : 4.8/5 (531 download)

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Book Synopsis International Commercial Tax by : Peter Harris

Download or read book International Commercial Tax written by Peter Harris and published by Cambridge University Press. This book was released on 2010-07-22 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

Can Banks Still Keep a Secret?

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Publisher : Cambridge University Press
ISBN 13 : 1107145147
Total Pages : 431 pages
Book Rating : 4.1/5 (71 download)

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Book Synopsis Can Banks Still Keep a Secret? by : Sandra Booysen

Download or read book Can Banks Still Keep a Secret? written by Sandra Booysen and published by Cambridge University Press. This book was released on 2017-05-18 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: An insight into bank secrecy in major jurisdictions, complemented by chapters on privacy, data protection, conflict of laws and exchange of information.

The Transfer Pricing Law Review

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Publisher :
ISBN 13 : 9781804491782
Total Pages : 0 pages
Book Rating : 4.4/5 (917 download)

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Book Synopsis The Transfer Pricing Law Review by : Steve Edge

Download or read book The Transfer Pricing Law Review written by Steve Edge and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Physical Health and Well-Being in Mental Health Nursing: Clinical Skills for Practice

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Publisher : McGraw-Hill Education (UK)
ISBN 13 : 0335262872
Total Pages : 258 pages
Book Rating : 4.3/5 (352 download)

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Book Synopsis Physical Health and Well-Being in Mental Health Nursing: Clinical Skills for Practice by : Michael Nash

Download or read book Physical Health and Well-Being in Mental Health Nursing: Clinical Skills for Practice written by Michael Nash and published by McGraw-Hill Education (UK). This book was released on 2014-06-16 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This popular and groundbreaking book was the first of its kind to focus on providing mental health nurses with the core knowledge of the physical health issues that they need for their work. Considering the risk factors and assessment priorities amongst different mental health client groups, the book provides clinical insights into how best to work with service users to ensure their health is assessed and improved. In this fully updated second edition the book addresses the latest research and policy, as well as expanding coverage of: Assessment principles and skills Adverse reactions, side effects and patient education Working with older and younger patients Multi-professional working Each chapter includes case studies, examples, diagrams and exercises for self-testing and reflection, which will help readers develop their own skills and practice. Physical Health and Well Being in Mental Health Nursing is a must-have text for students and practitioners working in mental health nursing. It is also useful reading for practice nurses, district nurses, midwives and all allied health practitioners. "People living with serious mental health problems often have significant physical health problems that are estimated to shorten their life expectancy by up to 15 years. This is unacceptable, and avoidable and mental health nurses have a crucial role to play in addressing this situation. The second edition of this excellent text is timely. Underpinned by a sound evidence base and peppered with practical examples throughout, this book contains essential knowledge and skills that will enable mental health nurses to help service users transform their health and wellbeing, and live longer, healthier and more satisfying lives. " Patrick CallaghanProfessor of Mental Nursing Head of School of Health SciencesUniversity of Nottingham "This new edition of an established text will be welcomed by students, academics and service users. The physical health of those with enduring mental illness is an important, but neglected, aspect of health care responsible for considerable, preventable, morbidity. This popular, accessible book raises the profile of this Cinderella subject in the nursing curriculum. Healthcare outcomes will be improved if practitioners follow Mike's advice throughout the text, most particularly: One small step we can take, which will make a huge difference to the physical health of mental health service users, is to regularly monitor and screen for adverse drug reactions (p.184)." Sue Jordan, Reader, College of Human and Health Sciences, Swansea University

VAT Fraud and Evasion

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Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis VAT Fraud and Evasion by : Michael Keen

Download or read book VAT Fraud and Evasion written by Michael Keen and published by International Monetary Fund. This book was released on 2007-02 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high-income countries. While the practical significance of current difficulties in the EU should not be over-stated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra-community trade required. The current difficulties in the EU largely reflect circumstances that would not apply in the United States.

The Joy of Tax

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Publisher : Random House
ISBN 13 : 1473525330
Total Pages : 314 pages
Book Rating : 4.4/5 (735 download)

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Book Synopsis The Joy of Tax by : Richard Murphy

Download or read book The Joy of Tax written by Richard Murphy and published by Random House. This book was released on 2015-10-01 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'A brief but crucially important book' Marcus Chown In The Joy of Tax, tax campaigner Richard Murphy challenges almost every idea you have about tax. For him, tax is fundamentally about the ideas that shape the sort of society we want to live in, not technicalities. His intention is to demonstrate that there is indeed a joy in tax, and by embracing it we can create a fairer society and change the world for the better. Tax has been a feature of human society for a very long time. Almost no one gives tax a good press even though, as Richard Murphy argues, it has been fundamental to the development of democracy the world over. Whilst we may not like tax very much, in contrast it is clear that we really do like the public services which governments provide. So much so, in fact, that for most of the last 300 years, people have been more than happy for governments to run deficits by spending more than they raise in taxation. 2008 apparently changed all that. The issues of debt, deficits, cuts and austerity have dominated the political agenda ever since. Virtually every aspect of the government's finances and how to rearrange them in the forlorn hope of balancing the books has been discussed in great detail. Despite that, there has been almost no real discussion during this period about what tax is for and how it contributes to the creation of the society we aspire to.

Tackling tax avoidance

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Publisher : The Stationery Office
ISBN 13 : 9780108510502
Total Pages : 28 pages
Book Rating : 4.5/5 (15 download)

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Book Synopsis Tackling tax avoidance by : Great Britain: H.M. Treasury

Download or read book Tackling tax avoidance written by Great Britain: H.M. Treasury and published by The Stationery Office. This book was released on 2011-03-25 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)

Does Atlas Shrug?

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Publisher : Harvard University Press
ISBN 13 : 9780674001541
Total Pages : 540 pages
Book Rating : 4.0/5 (15 download)

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Book Synopsis Does Atlas Shrug? by : Joel Slemrod

Download or read book Does Atlas Shrug? written by Joel Slemrod and published by Harvard University Press. This book was released on 2000 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the rich. Opponents of high tax rates claim that heavy assessments have negative incentives on the productivity of some of our most talented citizens; supporters stress the importance of the rich shouldering their "fair share," and decry the loopholes that permit many to escape their obligations. Notably absent from this debate is hard evidence about the actual impact of taxes on the behavior of the affluent. This book presents evidence by leading economists of the effects of taxes on the formation of businesses, the supply of labor, the form of executive compensation, the accumulation of wealth, the allocation of portfolios, and the realization of capital gains. Among its findings are that the labor supply of the rich remained unchanged in the face of large tax cuts in 1986, and that in late 1992 executives exercised billions of dollars' worth of stock options in order to beat the tax increases expected in 1993. The book also presents a history of efforts to tax the rich, a demographic snapshot of the financially affluent, and a road map to widely used tax-avoidance strategies. Does Atlas Shrug? will be of great interest to policymakers and interested citizens who want to know how much tax revenue could really be gained by increasing tax rates on the rich, or whether low capital gains tax rates really spur economic growth.

Mapping research and innovation in the State of Israel

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Publisher : UNESCO Publishing
ISBN 13 : 9231001477
Total Pages : 374 pages
Book Rating : 4.2/5 (31 download)

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Book Synopsis Mapping research and innovation in the State of Israel by : Lemarchand, Guillermo A.

Download or read book Mapping research and innovation in the State of Israel written by Lemarchand, Guillermo A. and published by UNESCO Publishing. This book was released on 2016-03-10 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Children and Clinical Research

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Publisher :
ISBN 13 : 9781904384311
Total Pages : 221 pages
Book Rating : 4.3/5 (843 download)

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Book Synopsis Children and Clinical Research by :

Download or read book Children and Clinical Research written by and published by . This book was released on 2015 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Making land work

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Publisher : The Stationery Office
ISBN 13 : 9780102972504
Total Pages : 270 pages
Book Rating : 4.9/5 (725 download)

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Book Synopsis Making land work by : Great Britain: Law Commission

Download or read book Making land work written by Great Britain: Law Commission and published by The Stationery Office. This book was released on 2011-06-08 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this report, the Law Commission makes recommendations to simplify, modernise and enhance the law of easements, covenants and profits á prendre. These rights are essential to the effective use of land and are relied upon by a significant proportion of property owners in England and Wales. Parts of the current law are ancient, contradictory and unfit for modern society. The report recommends reform where it is needed, while preserving those aspects of the law that function as they should. The recommendations would not affect the validity and enforceability of existing rights. The reforms would: make it possible for the benefit and burden of positive obligations to be enforced by and against subsequent owners; simplify and make clearer the rules relating to the acquisition of easements by prescription (or long use of land) and implication, as well as the termination of easements by abandonment; give greater flexibility to developers to establish the webs of rights and obligations that allow modern estates to function; facilitate the creation of easements that allow a substantial use of land by the benefiting owner (for example, rights to park a car); expand the jurisdiction of the Lands Chamber of the Upper Tribunal to allow for the discharge and modification of easements and profits created post-reform.