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F(No.2)B 2010–11: compliance provisions

Speed read

Finance (No.2) Bill 2010–11 contains five schedules of new material on tax administration. These largely develop recent legislation introduced as part of HMRC's standardisation project, applying it to more taxes. Excise Duties compliance checks are an exception to the standardisation: they remain in much their original form, subject to some relatively minor changes to coordinate and avoid things falling down the gaps. Notably, SDRT High Court claims have not been closed down. But in all of this, there are some surprisingly contentious issues.

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