Cost Displacement - CIOT/ATT/LITRG comments
The CIOT, ATT and LITRG comments, sent to the Treasury Committee on 26 January 2012, regarding 'cost displacement' from the Committee's report on the 'Administration and Effectiveness of HMRC'.
The Treasury Committee’s report last year on ‘Administration and Effectiveness of HMRC’ picked up on the question of ‘cost displacement’ (CD), a long-running issue for CIOT and ATT members. We have therefore prepared a paper highlighting some areas where cost-savings at HMRC increased burdens on taxpayers or advisers. This also incorporates many points from LITRG and direct input from members.
Our joint submission and the Treasury Committee's report are available here in Adobe (pdf) format.
Technical Team
26 January 2012
