Public Accounts - Twenty-Ninth Report

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Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 6 April 2005.

Contents

Terms of Reference

Report

Summary

Conclusions and recommendations

1 Securing the right amount of tax on time

Compliance investigations and the 'tax gap'

Artificial avoidance

Penalties, prosecutions and directions

Caseload management

2 Making the tax procedures easier for representatives

The ease-of-use of the tax returns

Guidance for representatives

Payment terms

3 The heritage exemption

Formal minutes

Witnesses

List of written evidence

List of Reports from the Committee of Public Accounts Session 2004-05

ORAL EVIDENCE
Wednesday 15 December 2004

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Prepared 12 July 2005