Schedule 28 - Amendments to machinery of self-assessment
Finance Bill
11:30 am
Mr Howard Flight (Arundel and South Downs, Conservative)
I beg to move amendment No. 47, in page 243, line 27, after `jointly', insert `or separately'.
We broadly welcome the reforms in the machinery of self-assessment, as does business generally. Three amendments have been tabled to the schedule and they deal with specific points on its impact and interaction with previous legislation. Amendment No. 47 would change the part that deals with disputes on self-assessment and related litigation between taxpayers and the Inland Revenue. The procedure is commenced by a notice of referral to the special commissioners, but that must be given jointly by both sides. If they are already in dispute over another matter, why is it necessary to include a requirement for both sides to agree? Surely it would be more sensible to allow either side to start the process.
I want also to ask a question that others have posed, which is related to amendment No. 47. Why is the process reserved for the special commissioners and not included for the general commissioners?