Publisher's Synopsis
Providing a detailed examination of practices and procedures for the collection of revenue where there is no, or no clear, statutory authority, this is one of a series of publications which are reproduced to order, in their original format. They are intended as a resource for libraries, researchers and specialists who wish to obtain papers which are not generally available.;The topics covered here include the ambiguous implementation of fiscal policy; the lack of adequate guidelines and public or parliamentary accountability for decision-making at various levels within the taxation process; the failure to follow legal rulings and precedents (including historical background); the paradoxical lines of authority, direction and control whereby HM Treasury oversees the actions of the Inland Revenue; the turmoil and inconsistency concerning administration by the Revenue as demonstrated in parliamentary papers and reports; a lack of comprehension of the authority under which relevant agencies work; the checks and balances which are in place through the Parliamentary Commissioner; the way in which informers are dealt with, including issues of immunity; and the need for clarification of management structures and working practices demonstrated through case studies.
