Tax avoidance / HM Revenue & Customs    

Public ISBD Titre : Tax avoidance : tackling marketed avoidance schemes Type de document : document électronique Auteurs : HM Revenue & Customs, Auteur Editeur : National Audit Office Année de publication : 21 November 2012 Importance : 48 p Langues : Anglais (eng) Tags : Fiscalité  Royaume Uni  Entreprises Résumé : This report examines the effectiveness of the DOTAS regime and HMRC’s response to marketed tax avoidance schemes, particularly those used by large numbers of individuals and smaller businesses. It responds to parliamentary and public interest in schemes used by affluent individuals to significantly reduce their tax bills. The NAO and the Committee of Public Accounts have reported separately on tax settlements with large companies. The Committee also reported in October 2012 on the use of off-payroll arrangements as a means to reduce tax obligations in the public sector. En ligne : http://www.publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/788/78802.ht [...] Tax avoidance : tackling marketed avoidance schemes [document électronique] / HM Revenue & Customs, Auteur . - UK : National Audit Office, 21 November 2012 . - 48 p. Langues : Anglais (eng) Tags : Fiscalité  Royaume Uni  Entreprises Résumé : This report examines the effectiveness of the DOTAS regime and HMRC’s response to marketed tax avoidance schemes, particularly those used by large numbers of individuals and smaller businesses. It responds to parliamentary and public interest in schemes used by affluent individuals to significantly reduce their tax bills. The NAO and the Committee of Public Accounts have reported separately on tax settlements with large companies. The Committee also reported in October 2012 on the use of off-payroll arrangements as a means to reduce tax obligations in the public sector. En ligne : http://www.publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/788/78802.ht [...]

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