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British social security and taxes: structuring their interactions

Publication date: 01 Oct 98 | Source: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

Issue: Vol 52 No 10

Pages: pp.440-444

Abstract:
The current form of social security in the UK was launched 50 years ago in July 1948. It followed in many details the cradle-to-grave model set out in the famous Beveridge Report. In 1998, the new government has raised fundamental questions about how it should be funded and what it should provide. Most notably, the task of collecting compulsory social security contributions is being transferred from the Department of Social Security to the Inland Revenue. The author analyses the inevitable interactions between tax and social security.

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Author profile

David Williams CTA-Life
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. - Current at 18 September 2013
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