{"title":"UK National Report: EATLP Annual Congress 2018 on Tax Transparency","authors":"Stephen Daly","doi":"10.2139/SSRN.3072238","DOIUrl":null,"url":null,"abstract":"The report seeks to articulate the issues which arise in the context of tax transparency in the UK. Section 2 investigates the procurement of taxpayer information by HMRC and how it is used. Section 3 analyses the protections in place for taxpayers in respect of their tax information. Section 4 finally looks at the transparency of HMRC.","PeriodicalId":255520,"journal":{"name":"English & Commonwealth Law eJournal","volume":"89 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"English & Commonwealth Law eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.3072238","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The report seeks to articulate the issues which arise in the context of tax transparency in the UK. Section 2 investigates the procurement of taxpayer information by HMRC and how it is used. Section 3 analyses the protections in place for taxpayers in respect of their tax information. Section 4 finally looks at the transparency of HMRC.
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