Economic Affairs Committee
Draft Finance Bill 2017: Making Tax Digital for Business
3rd Report of Session 2016-17 - published 17 March 2017 - HL Paper 137
Contents
Chapter 2: Development of Making Tax Digital
Chapter 3: Government’s response to the Making Tax Digital consultation
Impact on Exchequer and businesses
Chapter 4: Assessing the case for Making Tax Digital
Reducing the tax gap: the Exchequer case for Making Tax Digital
Administrative costs and benefits for HMRC
Chapter 5: Taxpayer readiness and support needs
Digital exclusion for businesses
Chapter 6: Piloting and implementation schedule
Implementation from April 2018
Simplification and digitalisation
The role of the Office of Tax Simplification
Chapter 8: Effectiveness of the consultation process
The ‘new’ approach and the Tax Consultation Framework
Consultation on the Making Tax Digital proposals
Insufficient legislative scrutiny
Summary of conclusions and recommendations
Appendix 1: List of Members and declarations of interest
Evidence is published online at http://www.parliament.uk/finance-bill-2017-sub-committee and available for inspection at the Parliamentary Archives (020 7219 3074).
Q in footnotes refers to a question in oral evidence.