학술논문

Making Tax Digital: lessons from the NAO report
Document Type
Journal Article
Author
Source
Tax J. 2023, 1624, 10-11
Subject
Electronic filing
HMRC
Income tax
National Audit Office
Self-assessment
Tax
Language
English
ISSN
0954-7274
Abstract
Comments on the National Audit Office (NAO) report on the delayed progress of HMRC plans for Making Tax Digital - Income Tax Self-Assessment, looking at the pilot project, cost-benefit analysis, and HMRC's legacy systems.

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