Twenty-ninth Report of Session 2012-13 PDF Download

Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215053176
Category : Political Science
Languages : en
Pages : 120

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Author: Great Britain. Parliament. House of Commons. European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215081110
Category : Political Science
Languages : en
Pages : 88

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Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: Stationery Office
ISBN: 9780215057273
Category : Political Science
Languages : en
Pages : 100

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Author: Great Britain. Parliament. House of Commons. European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215081005
Category : Political Science
Languages : en
Pages : 108

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Author: Great Britain. Parliament. House of Commons. European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215083784
Category : Political Science
Languages : en
Pages : 141

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Author: Peter Dorey
Publisher: SAGE
ISBN: 1473905079
Category : Political Science
Languages : en
Pages : 411

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Book Description
Introducing you to the public policy making process in Britain today, this book adopts an empirical approach to the study of policy making by relating theory to actual developments in Britain since the 1980s. It covers: Ideas, Problem Definition, Issues and Agenda-Setting Key Individuals Key Institutions Parliament and Public Policy Implementation The shift from Government to Governance (including marketization, and devolution) The increasing role of the private and voluntary sectors in policy delivery Internationalisation and Europeanization of policies and policy making Evaluation, audits and the New Public Management Each chapter is enriched by recent real-life case studies and boxes illustrating key arguments, concepts and empirical developments. Taking into account the 2010 election and beyond, the book addresses current issues, developments and debates. The result is a contemporary and engaging text that will be required reading for all students of British politics, public policy and public administration.

Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215054142
Category : Business & Economics
Languages : en
Pages : 66

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HMRC estimates that in 2010-11 the tax gap due to avoidance was £5 billion and that the present total tax at risk from avoidance over time is £10.2 billion. There is a proliferation of contrived schemes which exploit loopholes in legislation and abuse available tax relief schemes. Promoters are deliberately taking advantage of the time lag between the launch of a scheme and the closure of the scheme by HMRC. Promoters and providers sign up as many clients as possible before HMRC changes the law and shuts the scheme. They then move on to a new scheme and repeat the process. The complexity of tax law creates opportunities for avoidance, there is no effective deterrent, and HMRC is ineffective in challenging promoters. All too often Government introduces tax incentives to stimulate economic activity that become an opportunity for tax avoidance. Promoters collect their fees even when the schemes are found not to deliver a tax advantage and few schemes are covered by mis-selling regulations. Those who promote a tax avoidance scheme are required to notify HMRC of the scheme however, HMRC does not know how much avoidance is not disclosed but should. It is alarming that some QCs' opinions are being used by promoters as a "reasonable excuse" for non-disclosure which prevents HMRC from applying a penalty. HMRC could learn from how other countries deter and tackle tax avoidance. HMRC should also name and shame those who promote tax avoidance schemes, to harness public opinion and reduce the appetite of companies to promote or use avoidance schemes.

Author: Christiana HJI Panayi
Publisher: Bloomsbury Publishing
ISBN: 1849469555
Category : Law
Languages : en
Pages : 383

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This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

Author: Great Britain: Parliament: House of Commons: Foreign Affairs Committee
Publisher: Stationery Office
ISBN: 9780215058799
Category : Political Science
Languages : en
Pages : 104

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Proposals for reforms for the EU as a whole are likely to find a more favourable reception than possible requests for further 'special treatment' for the UK. The Committee is sceptical that other Member States would be willing to renegotiate existing EU law so as to allow the UK on its own to reduce its degree of integration, especially where this could be seen as undermining the integrity of the Single Market. Other Member States appear to want the UK to remain an EU Member. Closer Eurozone integration is a potential risk to the position of the UK and other non-Eurozone states in the EU. However, the December 2012 agreement on the Single Supervisory Mechanism for banking regulation shows what the UK can achieve to protect its position. The Eurozone is in any case far from a homogenous bloc and the expansion and closer integration of the Eurozone does not therefore necessarily render the UK's position in the EU impossible or worthless. This report does not examine whether the UK should remain in the EU or withdraw. However, it agrees with the Government that, if the UK were to leave the EU, the current arrangements for relations with the EU which are maintained by Norway or Switzerland would not be appropriate for the UK. If it is in the UK's interest to remain in the Single Market, the UK should either remain in the EU, or launch an effort for radical institutional change in Europe to give decision-making rights in the Single Market to all its participating states

Author: Vincent Nadin
Publisher: Routledge
ISBN: 1317585631
Category : Architecture
Languages : en
Pages : 952

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Book Description
Town and country planning has never been more important to the UK, nor more prominent in national debate. Planning generates great controversy: whether it’s spending £80m and four years’ inquiry into Heathrow’s Terminal 5, or the 200 proposed wind turbines in the Shetland Isles. On a smaller scale telecoms masts, take-aways, house extensions, and even fences are often the cause of local conflict. Town and Country Planning in the UK has been extensively revised by a new author group. This 15th Edition incorporates the major changes to planning introduced by the coalition government elected in 2010, particularly through the National Planning Policy Framework and associated practice guidance and the Localism Act. It provides a critical discussion of the systems of planning, the procedures for managing development and land use change, and the mechanisms for implementing policy and proposals. It reviews current policy for sustainable development and the associated economic, social and environmental themes relevant to planning in both urban and rural contexts. Contemporary arrangements are explained with reference to their historical development, the influence of the European Union, the roles of central and local government, and developing social and economic demands for land use change. Detailed consideration is given to • the nature of planning and its historical evolution • the role of the EU, central, regional and local government • mechanisms for developing policy, and managing these changes • policies for guiding and delivering housing and economic development • sustainable development principles for planning, including pollution control • the importance of design in planning • conserving the heritage • community engagement in planning The many recent changes to the system are explained in detail – the new national planning policy framework; the impact of the loss of the regional tier in planning and of the insertion of neighbourhood level planning; the transition from development control to development management; the continued and growing importance of environmental matters in planning; community engagement; partnership working; changes to planning gain and the introduction of the Community Infrastructure Levy; and new initiatives across a number of other themes. Notes on further reading are provided and at the end of the book there is an extensive bibliography, maintaining its reputation as the ‘bible’ of British planning.