Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215053176
Category : Political Science
Languages : en
Pages : 120
Book Description
Twenty-ninth Report of Session 2012-13
Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215053176
Category : Political Science
Languages : en
Pages : 120
Book Description
Publisher: The Stationery Office
ISBN: 9780215053176
Category : Political Science
Languages : en
Pages : 120
Book Description
HC 219-xxviii Twenty-ninth Report of Session 2014-15
Author: Great Britain. Parliament. House of Commons. European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215081110
Category : Political Science
Languages : en
Pages : 88
Book Description
Publisher: The Stationery Office
ISBN: 0215081110
Category : Political Science
Languages : en
Pages : 88
Book Description
Thirty-ninth report of session 2012-13
Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: Stationery Office
ISBN: 9780215057273
Category : Political Science
Languages : en
Pages : 100
Book Description
Publisher: Stationery Office
ISBN: 9780215057273
Category : Political Science
Languages : en
Pages : 100
Book Description
Tax Avoidance
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215054142
Category : Business & Economics
Languages : en
Pages : 66
Book Description
HMRC estimates that in 2010-11 the tax gap due to avoidance was £5 billion and that the present total tax at risk from avoidance over time is £10.2 billion. There is a proliferation of contrived schemes which exploit loopholes in legislation and abuse available tax relief schemes. Promoters are deliberately taking advantage of the time lag between the launch of a scheme and the closure of the scheme by HMRC. Promoters and providers sign up as many clients as possible before HMRC changes the law and shuts the scheme. They then move on to a new scheme and repeat the process. The complexity of tax law creates opportunities for avoidance, there is no effective deterrent, and HMRC is ineffective in challenging promoters. All too often Government introduces tax incentives to stimulate economic activity that become an opportunity for tax avoidance. Promoters collect their fees even when the schemes are found not to deliver a tax advantage and few schemes are covered by mis-selling regulations. Those who promote a tax avoidance scheme are required to notify HMRC of the scheme however, HMRC does not know how much avoidance is not disclosed but should. It is alarming that some QCs' opinions are being used by promoters as a "reasonable excuse" for non-disclosure which prevents HMRC from applying a penalty. HMRC could learn from how other countries deter and tackle tax avoidance. HMRC should also name and shame those who promote tax avoidance schemes, to harness public opinion and reduce the appetite of companies to promote or use avoidance schemes.
Publisher: The Stationery Office
ISBN: 9780215054142
Category : Business & Economics
Languages : en
Pages : 66
Book Description
HMRC estimates that in 2010-11 the tax gap due to avoidance was £5 billion and that the present total tax at risk from avoidance over time is £10.2 billion. There is a proliferation of contrived schemes which exploit loopholes in legislation and abuse available tax relief schemes. Promoters are deliberately taking advantage of the time lag between the launch of a scheme and the closure of the scheme by HMRC. Promoters and providers sign up as many clients as possible before HMRC changes the law and shuts the scheme. They then move on to a new scheme and repeat the process. The complexity of tax law creates opportunities for avoidance, there is no effective deterrent, and HMRC is ineffective in challenging promoters. All too often Government introduces tax incentives to stimulate economic activity that become an opportunity for tax avoidance. Promoters collect their fees even when the schemes are found not to deliver a tax advantage and few schemes are covered by mis-selling regulations. Those who promote a tax avoidance scheme are required to notify HMRC of the scheme however, HMRC does not know how much avoidance is not disclosed but should. It is alarming that some QCs' opinions are being used by promoters as a "reasonable excuse" for non-disclosure which prevents HMRC from applying a penalty. HMRC could learn from how other countries deter and tackle tax avoidance. HMRC should also name and shame those who promote tax avoidance schemes, to harness public opinion and reduce the appetite of companies to promote or use avoidance schemes.
Town and Country Planning in the UK
Author: Vincent Nadin
Publisher: Routledge
ISBN: 1317585631
Category : Architecture
Languages : en
Pages : 952
Book Description
Town and country planning has never been more important to the UK, nor more prominent in national debate. Planning generates great controversy: whether it’s spending £80m and four years’ inquiry into Heathrow’s Terminal 5, or the 200 proposed wind turbines in the Shetland Isles. On a smaller scale telecoms masts, take-aways, house extensions, and even fences are often the cause of local conflict. Town and Country Planning in the UK has been extensively revised by a new author group. This 15th Edition incorporates the major changes to planning introduced by the coalition government elected in 2010, particularly through the National Planning Policy Framework and associated practice guidance and the Localism Act. It provides a critical discussion of the systems of planning, the procedures for managing development and land use change, and the mechanisms for implementing policy and proposals. It reviews current policy for sustainable development and the associated economic, social and environmental themes relevant to planning in both urban and rural contexts. Contemporary arrangements are explained with reference to their historical development, the influence of the European Union, the roles of central and local government, and developing social and economic demands for land use change. Detailed consideration is given to • the nature of planning and its historical evolution • the role of the EU, central, regional and local government • mechanisms for developing policy, and managing these changes • policies for guiding and delivering housing and economic development • sustainable development principles for planning, including pollution control • the importance of design in planning • conserving the heritage • community engagement in planning The many recent changes to the system are explained in detail – the new national planning policy framework; the impact of the loss of the regional tier in planning and of the insertion of neighbourhood level planning; the transition from development control to development management; the continued and growing importance of environmental matters in planning; community engagement; partnership working; changes to planning gain and the introduction of the Community Infrastructure Levy; and new initiatives across a number of other themes. Notes on further reading are provided and at the end of the book there is an extensive bibliography, maintaining its reputation as the ‘bible’ of British planning.
Publisher: Routledge
ISBN: 1317585631
Category : Architecture
Languages : en
Pages : 952
Book Description
Town and country planning has never been more important to the UK, nor more prominent in national debate. Planning generates great controversy: whether it’s spending £80m and four years’ inquiry into Heathrow’s Terminal 5, or the 200 proposed wind turbines in the Shetland Isles. On a smaller scale telecoms masts, take-aways, house extensions, and even fences are often the cause of local conflict. Town and Country Planning in the UK has been extensively revised by a new author group. This 15th Edition incorporates the major changes to planning introduced by the coalition government elected in 2010, particularly through the National Planning Policy Framework and associated practice guidance and the Localism Act. It provides a critical discussion of the systems of planning, the procedures for managing development and land use change, and the mechanisms for implementing policy and proposals. It reviews current policy for sustainable development and the associated economic, social and environmental themes relevant to planning in both urban and rural contexts. Contemporary arrangements are explained with reference to their historical development, the influence of the European Union, the roles of central and local government, and developing social and economic demands for land use change. Detailed consideration is given to • the nature of planning and its historical evolution • the role of the EU, central, regional and local government • mechanisms for developing policy, and managing these changes • policies for guiding and delivering housing and economic development • sustainable development principles for planning, including pollution control • the importance of design in planning • conserving the heritage • community engagement in planning The many recent changes to the system are explained in detail – the new national planning policy framework; the impact of the loss of the regional tier in planning and of the insertion of neighbourhood level planning; the transition from development control to development management; the continued and growing importance of environmental matters in planning; community engagement; partnership working; changes to planning gain and the introduction of the Community Infrastructure Levy; and new initiatives across a number of other themes. Notes on further reading are provided and at the end of the book there is an extensive bibliography, maintaining its reputation as the ‘bible’ of British planning.
House of Commons: Sessional Returns - HC 1
Author: Great Britain: Parliament: House of Commons
Publisher: The Stationery Office
ISBN: 9780215062277
Category : Political Science
Languages : en
Pages : 350
Book Description
On cover and title page: House, committees of the whole House, general committees and select committees. On title page: Returns to orders of the House of Commons dated 14 May 2013 (the Chairman of Ways and Means)
Publisher: The Stationery Office
ISBN: 9780215062277
Category : Political Science
Languages : en
Pages : 350
Book Description
On cover and title page: House, committees of the whole House, general committees and select committees. On title page: Returns to orders of the House of Commons dated 14 May 2013 (the Chairman of Ways and Means)
Advanced Issues in International and European Tax Law
Author: Christiana HJI Panayi
Publisher: Bloomsbury Publishing
ISBN: 1849469547
Category : Law
Languages : en
Pages : 373
Book Description
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.
Publisher: Bloomsbury Publishing
ISBN: 1849469547
Category : Law
Languages : en
Pages : 373
Book Description
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.
HC 219-xxxiii - Thirty-fourth Report of Session 2014-15
Author: Great Britain. Parliament. House of Commons. European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215083784
Category : Political Science
Languages : en
Pages : 141
Book Description
Publisher: The Stationery Office
ISBN: 0215083784
Category : Political Science
Languages : en
Pages : 141
Book Description
HC 219-ix - House of Commons European Scrutiny Committee Ninth Report of Session 2014-15
Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215078160
Category : Political Science
Languages : en
Pages : 290
Book Description
Publisher: The Stationery Office
ISBN: 0215078160
Category : Political Science
Languages : en
Pages : 290
Book Description
Critique of the New Consensus Macroeconomics and Implications for India
Author: Dilip M. Nachane
Publisher: Springer
ISBN: 8132239202
Category : Business & Economics
Languages : en
Pages : 426
Book Description
The thought-provoking book presents alternative viewpoints to mainstream macroeconomic theory, questions conventional policy wisdom and suggests a systematic re-orientation of current macroeconomic and financial regulatory policies in India. The New Consensus Macroeconomics (NCM), which established itself in the 1980s as mainstream macroeconomics, essentially represents an “uneasy truce” between two dominant schools of economic thought viz. New Classical and Neo-Keynesian economics. The NCM sets the tone for much of the macroeconomic (especially monetary) policy followed by the advanced economies in the period of the Great Moderation (1990–2005). The recent global crisis has posed a major challenge to the NCM as empirical models based on the NCM failed to anticipate the occurrence of the crisis and later its extent and severity. The above considerations constitute the underpinnings of this book, which addresses the theoretical controversies within a general context and their policy implications for India. The authors’ analysis leads to a somewhat critical assessment of the financial sector policies followed in India since the initiation of reforms in 1991. This makes the book a valuable resource not only for researchers working in this area, but also for policy makers.
Publisher: Springer
ISBN: 8132239202
Category : Business & Economics
Languages : en
Pages : 426
Book Description
The thought-provoking book presents alternative viewpoints to mainstream macroeconomic theory, questions conventional policy wisdom and suggests a systematic re-orientation of current macroeconomic and financial regulatory policies in India. The New Consensus Macroeconomics (NCM), which established itself in the 1980s as mainstream macroeconomics, essentially represents an “uneasy truce” between two dominant schools of economic thought viz. New Classical and Neo-Keynesian economics. The NCM sets the tone for much of the macroeconomic (especially monetary) policy followed by the advanced economies in the period of the Great Moderation (1990–2005). The recent global crisis has posed a major challenge to the NCM as empirical models based on the NCM failed to anticipate the occurrence of the crisis and later its extent and severity. The above considerations constitute the underpinnings of this book, which addresses the theoretical controversies within a general context and their policy implications for India. The authors’ analysis leads to a somewhat critical assessment of the financial sector policies followed in India since the initiation of reforms in 1991. This makes the book a valuable resource not only for researchers working in this area, but also for policy makers.