The National Audit Office released a report on HMRC and the management of large business corporation tax. I was asked to contribute to this process. I am delighted to see one practical result of that. The report notes that:
The Department aims to collect the right tax at the right time.
This is, of course, the definition of tax compliance I have been promoting (here, for example), the right place not needing to be added in this case.
I hope it becomes Revenue norm.
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