The effective management of tax reliefs

HM Treasury and HMRC do not keep track of tax reliefs intended to change behaviour, or adequately report to Parliament on whether tax reliefs work as expected.

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Our consultation on the Code of Audit Practice closed on 31 October

We are analysing consultation responses and expect to publish our response and an amended Code in December 2014. This will support Parliament’s approval of the Code by 1 April 2015. These are the individual consultation responses.

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