Abstract
The report seeks to articulate the issues which arise in the context of tax transparency in the UK. Section 2 investigates the procurement of taxpayer information by HMRC and how it is used. Section 3 analyses the protections in place for taxpayers in respect of their tax information. Section 4 finally looks at the transparency of HMRC.
| Original language | English |
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| Publisher | European Association of Tax Law Professors |
| Publication status | Published - 20 Nov 2017 |