The Resource Finance Act 2020 Notes : Section 103: HMRC: exercise of officer functions

Finance Act 2020 Notes : Section 103: HMRC: exercise of officer functions

Label
Finance Act 2020 Notes : Section 103: HMRC: exercise of officer functions
Title
Finance Act 2020 Notes : Section 103: HMRC: exercise of officer functions
Creator
Subject
Language
  • eng
  • eng
Summary
This note suggests that provisions of the Finance Act 2020 s.103, governing exercise of officer functions, may result from a misunderstanding by HMRC of the issues raised in cases such as Shaw v Revenue and Customs Commissioners (FTT) involving automated tax assessment decisions by HMRC. It reviews key features of HMRC's October 2019 Technical Note "Automated Decisions" and explains why the s.103 approach may be misconceived
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 515-521
http://library.link/vocab/creatorName
Thomas, R. (Richard)
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • automation
  • assessment
  • tax authorities
  • information technology
  • case law
Label
Finance Act 2020 Notes : Section 103: HMRC: exercise of officer functions
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/A-D/BTR/4_515-521.pdf
Publication
Note
20201126

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...