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The Carter Principle

 
Francesca Lagerberg National Tax Director at Smith & Williamson reports on recent e-filing developments including Lord Carter's address to the Tax Faculty's Wyman Debate
 
When Lord Carter of Coles was asked to prepare a report on e-filing within HMRC probably no-one could have expected the controversy that would follow.
 
His detailed report contained much tax practitioners did welcome. For example he proposed an enquiry window for self-assessment of 12 months from the date you file the return rather than the current 12 months from the 31 January following the tax year end.
 
However all was overshadowed by his suggestion that the filing deadline for income tax self-assessment should change in 2008. Rather than being 31 January Lord Carter believed it would...

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