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Tax By Design
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Timing it Right?
In April 2003, two new income-tested tax credits were introduced in the UK: the Child Tax Credit (for families with children) and the Working Tax Credit (for low-waged working people). This report, written by experts from Australia, Canada and the UK, compares the UK method for assessing entitlement to tax credits with the methods used in Australia and Canada. It explores the evolution and structure of the Australian and Canadian systems, how responsive they are to changes in circumstances of the recipient, and what implementation problems occurred.
Tax Credits
This special report by the Parliamentary and Health Service Ombudsman examines the administration of the Child and Working Tax Credits system, which was introduced in April 2003. The new system, which affects about six million families, is aimed at helping tackle child poverty and encouraging more people into work. The report considers the background to the introduction of the new system; design and delivery aspects; processing errors; communication and accessibility; overpayments; complaints and appeals; and wider tax credits issues. Although the project has been broadly successful given its scale of undertaking, the report focuses on cases of financial hardship caused as a result of the re...
Tax credits
An earlier report from the Parliamentary and Health Service Ombudsman on the Child and Working Tax Credits system (HC 124, session 2005-06, ISBN 0102933375) set out 12 recommendations to redress some of the problems it highlighted. This report looks at how far those recommendations have been implemented by HM Revenue & Customs (HMRC). HMRC has made a number of improvements to the administration of the tax credits system, with considerable improvements in the accessibility and reliability of the advice and information available to customers in respect of their tax credit claim. Many of the technical problems affecting significant numbers of cases have been resolved. The complaints handling sy...
Universal Credit
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Tax Credits Bill
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Tax Credits
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Research and Development Tax Reliefs
Research and Development Tax Reliefs, 2nd edition provides a completely up-to-date guide to claiming UK R&D tax reliefs. The Government is very keen to encourage further research and development in UK companies and at the beginning of 2016 a record number of companies have been recorded as making a claim. This new edition will give a summary of the key changes from the 2015 Finance Act, including the introduction of higher rates of relief for SMEs and pre-trading research and development companies. There is also coverage of the increase in the R & D expenditure credit (for large companies and subcontracting SME companies). The improved rates of tax credit reliefs for loss making companies are covered, and there is commentary on the new Patent Box and Creative Sector reliefs. New practical examples and up to date tables provide a 'one stop' guide to maximising the reliefs claimed, and also help the reader understand how to implement a claim in practice, meaning this new edition provides a valuable summary of the opportunities open to innovative companies performing RD in 2016, and their advisers.
Social Security Legislation 2009/2010
Supplies guidance on using and applying social security legislation. This volume focuses on tax credits and HMRC-administered social security benefits. It provides the full text of the statutory material and interprets each piece of legislation with clause-by-clause commentary.
The Administration of Tax Credits
The new tax credits (the child tax credit and the working tax credit) were introduced in April 2003. Government statistics indicate that 6 million families and 10 million children benefit from the receipt of these credits. In 2003-04 period about one-third of all tax credits awards, 1.9 million, were overpaid, at a cost of nearly £2 billion. This report by the Treasury Committee examines the reasons for the high level of overpayments. The Committee acknowledges recent research which suggests that the tax credits regime is designed to deliver the correct amount of state assistance over the year as a whole, rather than over a shorter period, and that payments should perhaps be aligned more wi...
