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Closing the tax gap
This Treasury Committee report considers HM Revenue & Custom's past work in ensuring tax compliance and concludes that while progress has been made, there is still work to be done. HMRC defines the tax gap as the difference between tax collected and the tax that should be collected (the theoretical liability). The theoretical tax liability represents the tax that would be paid if all individuals and companies complied with both the letter of the law and HMRC's interpretation of the intention of Parliament in setting law (referred to as the spirit of the law). Enabling voluntary compliance is the most efficient way of closing the tax gap, and HMRC must ensure that all those who wish to comply...
Witness to History
Historian Sir John Wheeler-Bennett (1902–1975) was one of the twentieth century's most extraordinary political operators. Through an ability to make important connections, he became an authority on Germany in the inter-war years and knew all the German hierarchy, including Hitler and Hindenburg. He also was one of the last people to interview Trotsky, writing an important analysis of the Brest-Litovsk Treaty between Germany and the Soviet Union in 1917. As King George VI's official biographer, he met and interviewed all the major leaders in the post-war period, including Winston Churchill, Harry Truman, and members of the Royal Family; he also supervised young Jack Kennedy's master's thesis. With the first biography of Wheeler-Bennett Victoria Schofield has written a book tha will fascinate anyone interested in twentieth-century European history.
Declarations of Dependence
In this highly original study, Gregory Downs argues that the most American of wars, the Civil War, created a seemingly un-American popular politics, rooted not in independence but in voluntary claims of dependence. Through an examination of the pleas and
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The Fruits of Freedom in British Togoland
The Fruits of Freedom in British Togoland examines the history and politics behind the failed project of Togoland reunification, in which the United Nations trust territory of British Togoland was to be separated from the Gold Coast to join with French Togoland in a new independent African state.
House documents
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