UK National Report: EATLP Annual Congress 2018 on Tax Transparency

18 Pages Posted: 20 Nov 2017 Last revised: 10 Jul 2018

See all articles by Stephen Daly

Stephen Daly

King's College London - The Dickson Poon School of Law

Date Written: November 16, 2017

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.

Keywords: Taxpayer Privacy, Confidentiality

Suggested Citation

Daly, Stephen, UK National Report: EATLP Annual Congress 2018 on Tax Transparency (November 16, 2017). Available at SSRN: https://ssrn.com/abstract=3072238 or http://dx.doi.org/10.2139/ssrn.3072238

Stephen Daly (Contact Author)

King's College London - The Dickson Poon School of Law ( email )

Somerset House East Wing
Strand
London, WC2R 2LS
United Kingdom

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