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Self assessment: revenue authorities v. taxpayers: a state of conflict?

By Wilma Teviotdale and Susan Thompson


THE purpose of this article is to examine the change in our tax system to self\ud assessment, discussing whether it moves us closer to an “ideal” tax system thereby reducing conflict\ud in the relationship between taxpayer and Revenue

Topics: HD, HG
Publisher: Sweet & Maxwell
Year: 1999
OAI identifier:

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  1. 21, 1998--£800 million including £60 million for retraining.
  2. 29, 1998--775,000 penalty cases, 190,000 cases in which surcharges were levied. This is against a background of 900,000 missing the deadline.
  3. (1991). A Perspective on the Experimental Analysis of Taxpayer Reporting,”
  4. (1998). Assessing Self Assessment”, a Survey by CIOT and ICAS,
  5. at para 2.13.
  6. (1998). Away from a Virtuous Tax System,”
  7. (1996). Between the Taxpayer and the Executive; Law's Inadequacy; Democracy's Failure?”,
  8. From the responses by ICAEW Tax Faculty
  9. (1998). Only 44 per cent of members' responses thought the training of the Revenue's staff was adequate; 27 per cent of tax returns sent back to agents were due to Revenue errors; Adjudicator's Office
  10. (1998). op. cit. A further 55.5 per cent of practitioners had submitted their tax returns by
  11. (1998). p. 32 noted that both CIOT and ICAS were disappointed at the level of action following their responses.
  12. (1996). reported on the 1995 trial results in Leicester.
  13. (1993). See the discussion by G. Macdonald and E. Whitehouse in “Changing Tax for the Self-Employed” Fiscal Studies doi
  14. (1994). Self Assessment for Income Tax--Another View”,
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  19. (1998). the complications introduced to capital gains tax in the Finance Act
  20. The Economics of Taxation 1997/98,
  21. (1988). The Economics of the Public Sector, doi
  22. (1999). The Inland Revenue declined an invitation to participate in the project.
  23. (1992). The re-emergence of consideration of the fiscal year basis which had been dismissed in the first consultative document. Consultative document,
  24. The Wealth of Nations, doi
  25. They considered it at p. 118: “… probably the option most comprehensible to the majority of taxpayers.”
  26. This merely requires taxpayers to prepare accounts to the tax year i.e., to March 31, or
  27. (1999). with levels of conflict remaining unresolved.

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