Developing the UK Self Assessment Regime: Is Collaboration the Key?
Source: Australian Tax Forum Journal Article
Published Date: 1 Jan 2004
This paper considers two collaborative undertakings between tax officials and tax advisers in the United Kingdom that have broken new ground in co-operation. Firstly, the 'Working Together' initiative has resulted in local meetings where tax officials and tax advisers discuss self assessment and then feed back issues for further consideration by Inland Revenue Head Office and the national 'Working Together' team. Secondly, the Income Tax Self Assessment Enquiries research study conducted jointly by Inland Revenue and the Chartered Institute of Taxation has resulted in procedural and legislative changes being made.
The paper considers how successful these collaborative initiatives have been and their potential for wider application.
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Details
- Published By: Ann Hansford, Margaret Mckerchar
- Published On:1 Jan 2004
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