-PDF Download- Hc 393 Hm Revenue Customs Performance In 2014 15 EBOOK

HC 393 - HM Revenue & Customs performance in 2014-15

Author: Great Britain. Parliament. House of Commons. Committee of Public Accounts

Publisher: The Stationery Office

Published: 2015

Total Pages: 21

ISBN-13: 0215087763

We recognise the achievement of HM Revenue & Customs (HMRC) in increasing the amount of tax collected while also reducing its running costs over the last 5 years. However, we are concerned that it has made little or no progress on a number of important issues that this Committee has raised before. Despite this Committee's previous recommendations, HMRC still does not report on how much cash was received as a result of its compliance work or on the scale of aggressive tax avoidance which exploits loopholes in the law. HMRC also continues to avoid publishing information on the scale and nature of tax reliefs that would assist Parliamentary oversight of this area of the tax system. The standard of customer service also remains unacceptable. We are particularly disappointed by HMRC's failure in this area given that people are more likely to pay the right tax when they find HMRC easy to deal with. We also remain extremely concerned that HMRC's work has led to too few prosecutions of individuals for tax evasion and that there is, therefore, no credible punishment to deter people from breaking the law in this manner.

HC 564 - the Sale of Eurostar

Author: Great Britain. Parliament. House of Commons. Committee of Public Accounts

Publisher: The Stationery Office

Published: 2016

Total Pages: 21

ISBN-13: 0215090799

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In March 2015 HM Treasury agreed to sell its 40% stake in Eurostar for £585.1 million, almost double the valuations produced before the sale by both the government's project team and UBS its financial adviser. While some of this difference may be explained by the successful sale process and favourable market conditions, it is also further evidence of the government and its advisers undervaluing assets. We are also concerned about the seeming over-reliance by government on a small pool of costly advisers for asset sales. For example, UBS, the financial adviser for this transaction, was also involved in the sale of the Royal Mail and High Speed 1 (HS1). Eurostar also agreed, in a separate transaction, to redeem the government's preference share, providing a further £172 million for the taxpayer. The sale of the UK government's entire financial interest in Eurostar therefore generated proceeds of £757.1 million, significantly less than taxpayers' total financial investment in Eurostar which is estimated to have been some £3 billion. In October 2015, some two years later than expected, the Department for Transport published an evaluation of the economic impact and regeneration benefits for HS1. We are concerned that this delay has prevented the evaluation, which shows that the costs of HS1 far outweigh its quantified benefits, from being used to aid the scrutiny of other projects such as High Speed 2. Despite the results of its own evaluation, which it described as "world class", the Department maintains that there are further "wider wider benefits" from HS1 that it cannot yet value which make the investment worthwhile.

Criminal Justice and Taxation

Author: Peter Alldridge

Publisher: Oxford University Press

Published: 2017-02-15

Total Pages: 288

ISBN-13: 0191073970

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The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.

Tax Authority Advice and the Public

Author: Stephen Daly

Publisher: Bloomsbury Publishing

Published: 2020-04-02

Total Pages: 265

ISBN-13: 1509930558

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There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.

The inequality crisis

Author: Brown, Roger

Publisher: Policy Press

Published: 2017-09-06

Total Pages: 304

ISBN-13: 1447337603

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What are the causes of the rise in economic inequality in the West and what can be done about it? Inequality has at last taken centre stage in the political discourse, but there is very little to explain the inequality debates and to offer solutions for the UK. Written by an award-winning academic and policymaker, this introductory book provides a comprehensive survey of all the available evidence, looking at both sides of the inequality argument. Fully up-to-date with the latest developments from the 2017 election and Brexit in the UK to Donald Trump’s election in the USA, this accessible and jargon-free introduction is international in scope and packed with fascinating facts and quotes. Roger Brown concludes by discussing whether current UK government policies will actually help reduce inequality and offers practical suggestions for what can be done, such as raising taxes on higher earners, tougher action against tax avoiders, helping people on lower incomes to save, and reducing inequalities in education.

HC 583 - Cancer Drugs Fund

Author: Great Britain. Parliament. House of Commons. Committee of Public Accounts

Publisher: The Stationery Office

Published: 2016-02-05

Total Pages: 21

ISBN-13: 0215090934

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Survival rates for cancer patients in England have generally been worse than those in other high-income countries in Europe, mainly because patients in England tend to be diagnosed later and have poorer access to treatment. The government set up the Cancer Drugs Fund in 2010 to improve access to cancer drugs that would not otherwise be routinely available on the NHS. In the last five years about 80,000 people received drugs through the Fund. However, the Department of Health and NHS England do not have the data needed to assess the impact of the Fund on patient outcomes, such as extending patients' lives, or to demonstrate whether this is a good use of taxpayers' money. NHS England overspent the Fund's �480 million budget for the two years 2013-14 and 2014-15 by �167 million. The cost of the Fund grew from �175 million in 2012-13 to �416 million in 2014-15, an increase of 138% in two years, but NHS England did not start to take action to control the cost until November 2014. There is agreement that the Fund is not sustainable in its current form and NHS England and the National Institute for Health and Care Excellence (NICE) are currently consulting on proposals to reform the Fund from April 2016. We expect NHS England, in making changes, to take account of our recommendations and apply the clear lessons from the last five years to ensure that the new Fund is managed better in the future.

HC 505 - Economic Regulation of the Water Sector

Author: Great Britain. Parliament. House of Commons. Committee of Public Accounts

Publisher: The Stationery Office

Published: 2015

Total Pages: 17

ISBN-13: 0215088190

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The General Practice Extraction Service (GPES) is an IT system designed to allow NHS organisations to extract data from all GP practice computer systems in England. This data would be used to monitor quality, plan and pay for health services and help medical research. The National Audit Office conducted an investigation into the service following concerns raised during a financial audit of the Health and Social Care Information Centre (HSCIC). The investigation found that the project had been delayed and only one customer, NHS England, had so far received data from GPES. Mistakes in the original procurement and contract management contributed to losses of public funds, through asset write-offs and settlements with suppliers. However, the need for the service remains and further public expenditure is needed to improve GPES or replace it. This inquiry will examine the procurement and development of the GPES system, the total expected cost of the GPES programme, which increased from £14 million to £40 million during planning and procurement, and how the capability of GPES can be used to provide a suitable data extraction service in the future.

HC 414 - Overseeing financial sustainability in the further education sector

Author: Great Britain. Parliament. House of Commons. Committee of Public Accounts

Publisher: The Stationery Office

Published: 2015

Total Pages: 24

ISBN-13: 0215088123

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The declining financial health of many further education colleges has potentially serious consequences for learners and local economies, but the bodies responsible for funding and oversight have been slow to address the problem. Too often, they have taken decisions without understanding the cumulative impact that these decisions have on colleges and their learners. Oversight arrangements are complex, sometimes overlapping, and too focused on intervening when financial problems have already become serious rather than helping to prevent them in the first place. The Department for Business, Innovation & Skills and the Department for Education appear to see area-based reviews of post-16 education as a fix-all solution to the current problems, but the reviews do not cover all types of provider and it is not clear how they will deliver a robust and financially sustainable sector.

HC 601 - Universal Credit: Progress Update

Author: Great Britain. Parliament. House of Commons. Committee of Public Accounts

Publisher: The Stationery Office

Published: 2016

Total Pages: 25

ISBN-13: 0215090926

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We acknowledge that Universal Credit has stabilised and made progress since the previous Committee of Public Accounts first reported on the programme in 2013. However, there remains a long way to go. Implementation of Universal Credit so far has focussed mainly on the simplest cases and the Department for Work & Pensions has again delayed the programme. The completion date for the roll-out of its new digital service is six months later compared to when we looked at the programme only a year ago, and the Department now expects that Universal Credit will be fully operational in March 2021. The Office for Budget Responsibility forecasts that there will be a further six-month delay beyond the Department's latest planned end-date. We remain disappointed by the persistent lack of clarity and evasive responses by the Department to our inquiries, particularly about the extent and impact of delays. The Department's response to the previous Committee's recommendations in the February 2015 report Universal Credit: progress update do not convince us that it is committed to improving transparency about the programme's progress.

HC 563 - Management of Adult Diabetes Services in the NHS: Progress Review

Author: Great Britain. Parliament. House of Commons. Committee of Public Accounts

Publisher: The Stationery Office

Published: 2016

Total Pages: 21

ISBN-13: 0215090845

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Since the previous Committee of Public Accounts reported in 2012, the Department of Health and NHS England have made progress in improving outcomes for diabetes patients. International evidence now available also suggests that the UK performs well compared to other countries in terms of outcomes for diabetes patients. However, there are significant variations in the routine care and support that diabetes patients receive, and in outcomes for diabetes patients. We are concerned that the witnesses from the Department and NHS England painted an unduly healthy picture of the state of diabetes services in England. Although an individual diabetes patient's prospects are getting better, the number of people with diabetes is rising by 4.8% a year, and performance in delivering the nine care processes and achieving the three treatment standards, which help to minimise the risk of diabetes patients developing complications in the future, has stalled. In addition, very few new diabetes patients are taking up education that could help them manage their condition, and the number of diabetes patients experiencing complications (which account for over two-thirds of the cost of diabetes to the NHS) continues to rise. This all means that the costs of diabetes to the NHS will continue to rise. In order to control these costs, the Department and NHS must take significant action to improve prevention and treatment for diabetes patients in the next couple of years.