Commentaries

Tax Memo


PART 9
Harmonised tax administration

 CHAPTER 1  Scope of harmonisation 

Reasons for harmonisation 
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When the Inland Revenue and Customs and Excise merged in 2005 one of the stated aims was to simplify procedures for businesses by streamlining them. The “Review of HMRC powers, deterrents and safeguards” was launched with the aim of aligning and modernising the department's powers. The results of the review represent the largest change to the tax system since the implementation of self-assessment in 1997.
The following chapters deal with the areas which have been, and are intended to be, affected by the review as well as other “cross-cutting” changes. Where the new rules are not yet in force, or w...

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