Making Tax Digital for VAT: Treating Small Businesses Fairly Contents

Appendix 4: Call for evidence

The House of Lords Economic Affairs Committee’s Finance Bill Sub-Committee, chaired by Lord Forsyth of Drumlean, is investigating the draft Finance Bill 2018. In particular, the Sub-Committee will examine developments in the balance of powers and safeguards between Her Majesty’s Revenue and Customs and the taxpayer. The Sub-Committee will also examine progress on the ‘Making Tax Digital’ programme since the Sub-Committee’s March 2017 Report on Making Tax Digital for Business.

The Finance Bill Sub-Committee is appointed annually by the Economic Affairs Committee to consider the draft Finance Bill (though it does not always choose to conduct an inquiry). The Sub-Committee focuses on issues of tax administration, clarification and simplification rather than on rates or incidence of tax.

Evidence sought

The Sub-Committee is seeking evidence to address the following questions:

HMRC powers

Making Tax Digital for VAT

© Parliamentary copyright 2018