The Resource Filing by Internet in the UK : the barriers to the adoption of filing self-assessment tax returns by Internet

Filing by Internet in the UK : the barriers to the adoption of filing self-assessment tax returns by Internet

Label
Filing by Internet in the UK : the barriers to the adoption of filing self-assessment tax returns by Internet
Title
Filing by Internet in the UK : the barriers to the adoption of filing self-assessment tax returns by Internet
Creator
Subject
Language
eng
Summary
This article considers the extensive findings from the study of Filing by Internet (FBI) for individual self-assessment tax returns within the overall framework of the UK Government's ambitious targets for adoption of FBI over the next five years. It considers the current position in order to evaluate the implementation of FBI to date. The article presents a selection of the detailed results from the study into the adoption of FBI by 984 tax advisers who are members of the Chartered Institute of Taxation and Association of Taxation technicians. The findings show that tax advisers are reluctant to adopt FBI for their clients and the article analyses in detail the proposals for changes made by tax advisers involved in the day-to-day operations. It then goes on to explore the barriers to meeting the Government's adoption targets for FBI. Although there is an overall acceptance that FBI will be adopted eventually and will ultimately become best practice, there is an urgent need to address the barriers to adoption and this article sets out the main issues
Citation source
In: British tax review. - London. - (2005),
http://library.link/vocab/creatorName
  • Lymer, A
  • Hansford, A
  • Pilkington, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • electronic filing
  • self-assessment
  • tax adviser
  • internet
Label
Filing by Internet in the UK : the barriers to the adoption of filing self-assessment tax returns by Internet
Instantiates
Publication
Label
Filing by Internet in the UK : the barriers to the adoption of filing self-assessment tax returns by Internet
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...