Market leading insight for tax experts
View online issue

The UK tax system: from trust to transparency

Speed read

How far does information technology implement the will of Parliament, and to what extent does it displace it? In the ‘good old days’, the tax system was a system of decentralised administration carried on by generalist authorities, while the courts sought to maintain a fair balance between taxpayer and Revenue interests. The introduction of self-assessment was driven by the need and the policy to computerise the tax system, while the administration of taxes became centralised on a largely mechanised and computerised basis. But computer programs are binary; they cannot produce value judgments. The danger is that long-term institutional values may be immolated in the short-sighted causes of greater efficiency and squeezing out tax avoidance.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top