Subject: Voluntary compliance Comment: We are a UK-based economics think-tank. In the course of your deliberations on the voluntary compliance system and the wider use of return-free initiatives, we would like to make some comments, pointing to difficulties that this has caused in the UK, and problems with our pay-as-you-earn system. However, your work on this issue came late to my notice and we cannot submit a memorandum until next week. Would this be acceptable? Dr Eamonn Butler Director Adam Smith Institute 23 Great Smith Street London SW1P 3BL UK |