House of Lords

Session 2003-04 Publications on the internet Economic Affairs Committee Publications

Economic Affairs - First Report Here you can browse the report which was ordered by the House of Lords to be printed 14 June 2004. CONTENTS Terms of Reference Abstract Chapter 1: Introduction Chapter 2: Countering Tax Avoidance Context Direct Taxes: Scope—"Notifiable Arrangements" The "Filters"—Definitions   Arrangements connected with employment Arrangements in relation to financial products The "Filters" - Compliance Costs The US Experience Process and Parliamentary Scrutiny Value Added Tax: Scope Compatibility With EU Law The Approach: VAT and Direct Tax Compared VAT Disclosure: An Appropriately Targeted Measure? Chapter 3: Simplification Of The Taxation Of Pensions Context Process Simplification Certainty Compliance Costs Administration Simplification: The Wider Context Chapter 4: Small Business Taxation Context Effect of the Measure Required Calculations Other Issues Consultation and Process Chapter 5: Stamp Duty Land Tax Context Implementation of SDLT Partnerships Chapter 6: Duty Stamps For Spirits Context The Scale of the Fraud The Consultation Process The JATCG'S Proposals Counterfeiting of Tax Stamps Compliance Costs and their Impact on Smaller Enterprises Next Steps Chapter 7: Conclusions And Recommendations Countering Tax Avoidance Simplification of the Taxation of Pensions Small Business Taxation Stamp Duty Land Tax Duty Stamps for Spirits General Appendix 1: Sub-Committee On The Finance Bill 2004 Appendix 2 Appendix 3 MINUTES OF EVIDENCE Wednesday 10 March 2004 Tuesday 27 April 2004 Wednesday 5 May 2004 Monday 10 May 2004 Wednesday 12 May 2004 Wednesday 12 May 2004 (AFTERNOON SITTING) Monday 17 May 2004 Wednesday 19 May 2004 Thursday 20 May 2004 Monday 24 May 2004 Wednesday 26 May 2004 Tuesday 25 May 2004 Written Evidence NOTE: (Q) refers to a question in oral evidence; (WQ) refers to a written question; (WA) refers to a written answer (Volume II) (HL Paper 109-II). The Report of the Committee is published in Volume I (HL Paper 109-I) The Evidence is published in Volume II (HL Paper 109-II)

© Parliamentary copyright 2004