Audit, Assurance and Taxation

REASSESSMENT QUESTION

Reassessment question:

“The so-called “Arctic Systems” case (Jones v. Garnett (HM Inspector of Taxes); [2007] UKHL 35) and “IR35″ legislation has made the tax system fairer.” Discuss

1.     Develop a framework for assessing ‘fairness’. Adam Smith’s work might be a good starting point;

2.     Consider the tax case report, HM Revenue & Customs’ guidance and practitioner and academic journal articles;

3.     Critically assess whether, in your view, the case decision and legislation has made the tax system more fair.

Reassessment type: Essay

Word limit:
3,000 words inclusive appendix and reference

Make sure you back up your assertions and whatever you do, TAKE A POSITION AND ARGUE FOR IT.  I don’t really care which ‘way’ you go, but I’d like to see some persuasive arguments that ‘go to’ your position.

• You are required to submit your dissertation in electronic format as a Word document to Turnitin.

•Referencing must follow the Harvard Referencing Guideline.

•Times New Roman, Courier, Arial or other easily readable font is acceptable. Nonstandard typefaces or script are not acceptable.  

•Font sizes should be 12 point for text and 10 point for footnotes and table contents. All text should be singled-spaced but double space should be given to headings and paragraphs.  

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