The Resource Tuning in on trust

Tuning in on trust

Label
Tuning in on trust
Title
Tuning in on trust
Creator
Subject
Language
eng
Summary
Taxpayers and HMRC make procedural errors, which can sometimes be rectified. HMRC follows a strict approach policy when taxpayers' minor errors have a disproportionate effect on tax liabilities. Tribunal and court cases illustrate the unfair results that can arise from prescriptive legislation. This article questions the recent proposals to amend the law to correct departmental errors with retroactive effect
Citation source
In: Taxation. - Sutton. - Vol. 184 (2019), no. 4723 ; p. 8-10
http://library.link/vocab/creatorName
Gordon, K.M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • error
  • case law
  • penalties
  • retroactivity
Label
Tuning in on trust
Publication

Library Locations

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