|
|
| |
| |
|
| |
| |
| |
| For other Amendment(s) see the following page(s) of Supplement to Votes:
|
|
| 1131, 1185-86, 1291 and 1353-54 |
|
| |
| Finance Bill, as amended, in the Committee and the Public Bill |
|
| |
| | Report on HMRC’s performance in handling VAT applications |
|
| |
| |
| |
| |
| |
| |
| | |
| To move the following Clause:— |
|
| | ‘(1) | It shall be the duty of HMRC to prepare and lay before the House of Commons |
|
| | an annual report on their performance in handling applications for— |
|
| | (a) | registration for VAT, and |
|
| | (b) | repayment by HMRC of VAT, |
|
| | | including their performance in meeting any targets currently in force. |
|
| | (2) | A report under subsection (1) shall include details of the average time taken by |
|
| | HMRC to process applications under subsection (1)(a) and (b), and of any |
|
| | measures introduced by HMRC to reduce the average time, and to improve their |
|
| | performance in meeting any such targets.’. |
|
| | Duty on HMRC to expedite VAT registration and repayment applications |
|
| |
| |
| |
| |
| |
| |
| | |
| To move the following Clause:— |
|
|
|
| |
| |
|
| | ‘(1) | It shall be the duty of HMRC to determine applications for— |
|
| | (a) | registration for VAT, and |
|
| | (b) | repayment of VAT by HMRC |
|
| | | within a maximum period of days from the receipt by them of the relevant |
|
| | |
| | (2) | The Treasury must by Order specify the maximum period mentioned in |
|
| | subsection (1), having first consulted HMRC and persons representing small |
|
| | |
| | (3) | If an application of a kind mentioned in subsection (1) has not been determined |
|
| | by HMRC before expiry of the maximum period specified by the Treasury in |
|
| | accordance with subsection (2), the applicant may apply to the Special |
|
| | Commissioners for a declaration that the application is deemed to have been |
|
| | |
| | (4) | The Special Commission must grant an application for a declaration under |
|
| | subsection (3) unless they are satisfied that HMRC has reasonable grounds for |
|
| | having failed to determine an application in accordance with subsections (1) and |
|
| | |
| | (5) | Grounds shall be treated as reasonable under subsection (4) only if they relate to |
|
| | circumstances beyond HMRC’s control. |
|
| |
|