Eighteenth report of session 2010-11 PDF Download

Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215556554
Category : Political Science
Languages : en
Pages : 98

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Eighteenth report of Session 2010-11 : Documents considered by the Committee on 9 February 2011, including the following recommendations for debate, financial management; economic governance; attacks against information systems, report, together with form

Author: Chris Evans
Publisher: IBFD
ISBN: 9087221037
Category : Income tax
Languages : en
Pages : 385

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Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?

Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215049919
Category : Political Science
Languages : en
Pages : 128

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Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215556097
Category : Political Science
Languages : en
Pages : 124

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Thirteenth report of Session 2010-11 : Documents considered by the Committee on 12 January 2011, including the following recommendations for debate, road safety, Treaty change, EU Charter of Fundamental Rights, report, together with formal Minutes

Author: Great Britain: Parliament: House of Commons
Publisher: The Stationery Office
ISBN: 9780215048387
Category : Political Science
Languages : en
Pages : 442

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On cover and title page: House, committees of the whole House, general committees and select committees

Author: Peter Mortimore
Publisher: Policy Press
ISBN: 1447311310
Category : Education
Languages : en
Pages : 328

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At a time when education is considered crucial to a country’s economic success, recent UK governments have insisted their reforms are the only way to make England’s system world class. Yet pupils are tested rather than educated, teachers bullied rather than trusted and parents cast as winners or losers in a gamble for school places. Education under siege considers the English education system as it is and as it might be. In a highly accessible style, Peter Mortimore, an author with wide experience of the education sector, both in the UK and abroad, identifies the current system’s strengths and weaknesses. He concludes that England has some of the best teachers in the world but one of the most muddled systems. Challenging the government’s view that there is no alternative, he proposes radical changes to help all schools become good schools. They include a system of schools receiving a fair balance of pupils who learn easily and those who do not, ensuring a more even spread of effective teachers, as well as banning league tables, outlawing selection, opening up faith schools and integrating private schools into the state system. In the final chapter, he asks readers who share his concerns to demand that the politicians alter course. The book will appeal to parents, education students and teachers, as well as everyone interested in the future education of our children.

Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215040077
Category : Business & Economics
Languages : en
Pages : 170

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The Commons Public Accounts Committee publishes its 61st Report of the Session which, on the basis of evidence from the Cabinet Office and HM Revenue and Customs (HMRC), examined tax disputes. At 31 March 2011 HM Revenue & Customs was seeking to resolve tax issues valued at over £25 billion with large companies, some of which included disputes over outstanding tax. In this report, the Committee expresses concern about how the Department handled some cases involving large settlements and that there needs to be proper separation between the negotiation of tax settlements and the authorization of such settlements. The Committee also states that HMRC made matters worse by trying to avoid scrutiny of these settlements, keeping confidential the details of specific settlements with large companies. This effects Parliament's ability to establish value for money, compounded further by imprecise, inconsistent and potentially misleading answers given by senior departmental officials, including the Permanent Secretary for Tax in particular over his evidence on his relationship with Goldman Sachs, in facilitating a settlement with the company over their tax dispute. HMRC governance processes in these matters were inconsistent and it has now appointed two new Commissioners with tax expertise, and plans to introduce a new assessor role to permit independent review of large settlements before they are finalised. The Committee further states that it saw little evidence of personal accountability within the Department, and that a perception has developed that large companies are treated more favourably, receiving preferential treatment compared to small businesses and individuals.

Author: Great Britain: Parliament: Joint Committee on Human Rights
Publisher: The Stationery Office
ISBN: 9780108473777
Category : Business & Economics
Languages : en
Pages : 150

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This report welcomes the enhanced human rights protection which the Protection of Freedoms Bill (HC 189, ISBN 9780215558091) would provide, by proposing to repeal or reform measures which impinge on rights and freedoms. But this protection should be strengthened further in some areas. The Committee welcomes the Government's review of existing powers of entry to private properties, including homes, which has identified around 1200 statutory powers with associated powers of entry. But it is deeply concerned that the proposed breadth of proposals in the Bill could create new risks to individual rights by authorising the Government to extend existing powers of entry. The provisions relating to biometric material create a less intrusive mechanism for the retention of DNA and fingerprints. However, the Bill creates some unjustified risks to the individual right to privacy and the Government should provide further justification or amend the Bill significantly. There should be new safeguards in relation to the processing of children's biometric information. The Committee welcomes the proposal for a surveillance code to regulate the operation of CCTV by public authorities, and the permanent reduction in the maximum period of pre-charge detention of terrorist suspects to 14 days. However, it questions whether the need to provide for a contingency power to extend the period of pre-charge detention in the event of a future emergency is supported by the evidence. The Committee also supports changing the Public Order Act 1986 to remove all reference to public order offences based upon insulting words or behaviour.

Author: Stationery Office
Publisher:
ISBN: 9780115017988
Category : Language Arts & Disciplines
Languages : en
Pages : 584

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Book Description
The Stationery Office annual catalogue 2011 provides a comprehensive source of bibliographic information on over 4900 Parliamentary, statutory and official publications - from the UK Parliament, the Northern Ireland Assembly, and many government departments and agencies - which were issued in 2011.

Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215556530
Category : Technology & Engineering
Languages : en
Pages : 48

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This report examines the Ministry of Defence's progress in meeting cost, time and performance targets for its 15 top-spending military equipment projects. The Committee has reported before that the defence equipment programme is unaffordable with commitments exceeding forecast budgets over a ten year period by £36 billion. The MoD's short term decisions to keep in year expenditure within voted limits and the need to understand the full cost implications of these decisions have damaging consequences. In this year alone the cost of the major projects rose by £3.3 billion and nearly £5 billion was lost by late cancellations. The scale of problems created by this financial imbalance masks the improved performance of the majority of projects against cost and budget. The Strategic Defence and Security Review (SDSR) offered the Department an opportunity to bring its plans into balance with the expenditure limits set in the Comprehensive Spending Review. Projects such as the Nimrod MRA4 and Sentinel aircraft have been cancelled, accepting greater operational risks in some areas and writing off nearly £5 billion of taxpayer's money. But implementing the SDSR will require further decisions and the renegotiation or cancellation of a significant number of existing contracts to make the programme affordable. The Department has a poor track record in taking such decisions on the well informed basis necessary to optimise value for money. Other projects examined in detail include the Queen Elizabeth Class aircraft carriers and the Typhoon aircraft.