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142-908: This system of taxation was first devised in the Netherlands in 1624 after a public competition to find a new form of tax. Stamp acts have been enforced in many countries, including Australia, Canada, People's Republic of China, Ireland, India, Malaysia, Israel, the United Kingdom, and the United States of America. The taxes raised under a stamp act are called stamp duty . Stamps acts were enacted in various Australian states in 1878, 1882, 1886, 1890, and 1894, with amendments from 1892 to 1907. According to these acts, stamps were required on many types of business transactions: negotiable instruments , promissory notes , bills of lading , and receipts . In Western Australia , duties of this type were overhauled in

284-569: A chilling effect on publishers; the tax is blamed for the decline of English literature critical of the government during the period, notably with The Spectator ending the same year of the tax's enactment. Its repeal in 1855 allowed a cheap press again. All the above Acts were superseded by the Stamp Duties Management Act 1891 and the Stamp Act 1891, which still constitute the bulk of UK law on stamp duties today. From 1914 to 1928,

426-506: A Spanish prisoner, nailed it on a vessel's prow, and invited the townsmen to come and fasten their teeth in it, which many did with savage satisfaction. The Duke of Alba attempted to suppress the Protestant movement in the Netherlands. Netherlanders were "burned, strangled, beheaded, or buried alive" by his " Blood Council " and Spanish soldiers. Bodies were displayed along roads to terrorise

568-682: A collection rate of 95.3% (up from 92.7% in 2005-6). At the end of March 2009, HMRC was managing 20 million 'open' cases (where the department's systems identify discrepancies in taxpayer records or are unable to match a return to a record) which could affect around 4.5 million individuals who may have overpaid in total some £1.6 billion of tax and a further 1.5 million individuals who may have underpaid in total some £400 million of tax. HMRC guidance notes that flexible arrangements can be made, where necessary, to assist individuals and businesses who have unpaid tax debts. Such "Time to Pay arrangements", for example an agreed monthly payment schedule, are based on

710-650: A distinct governmental structure of their own. They were utilized as a buffer zone between the Republic and the Spanish-controlled Southern Netherlands . In the Dutch Golden Age , spanning much of the 17th century, the Dutch Empire grew to become one of the major seafaring and economic powers. Science, military and art (especially painting ) were among the most acclaimed in the world. By 1650,

852-615: A fourteen-point Declaration of Rights and Grievances as a petition to the Parliament and the King , formulated largely by John Dickinson of Pennsylvania. The statement echoed the recent resolves of the Virginia House of Burgesses , which argued that colonial taxation could only be carried on by their own assemblies. The delegates singled out the Stamp Act and the use of the vice-admiralty courts for special criticism, yet ended their statement with

994-695: A landmark ruling by the European Court of Justice (ECJ). This decision reversed a previous European Commission ruling from 2019 that classified a UK tax exemption as illegal state aid, requiring HMRC to collect additional taxes. The tax exemption, applicable from 2013 to 2018, was designed to support British-based multinationals by exempting certain overseas financing activities from controlled foreign company (CFC) rules. These rules generally prevent companies from reducing tax liabilities by shifting profits to foreign subsidiaries. The exemption, initially introduced by former UK Chancellor George Osborne, aimed to make

1136-412: A loose coalition extending from New England to Georgia. British goods were boycotted . Opposition to the tax also took the form of violence and intimidation. Custom houses and tax collectors were attacked. Protests and demonstrations initiated by the newly formed Sons of Liberty often turned violent and destructive as the masses became involved. A word used frequently by colonists was "liberty" during

1278-407: A major review of the powers required by HMRC was announced at the time of the 2004 pre-budget report on 9 December 2004, covering the suitability of existing powers, new powers that might be required, and consolidating the existing compliance regimes for surcharges, interest, penalties and appeal, which may lead to a single, consolidated enforcement regime for all UK taxes, and a consultation document

1420-542: A mercantile middle class began to develop in these urban areas, especially in Flanders, and later Brabant. Wealthy cities started to buy certain privileges for themselves from the sovereign. Around 1100 AD, farmers from Flanders and Utrecht began draining and cultivating uninhabited swampy land in the western Netherlands, making the emergence of the County of Holland as the centre of power possible. The title of Count of Holland

1562-740: A model for businesses looking to strengthen their own fraud prevention teams. He emphasized the growing sophistication of fraudulent activities, including the use of artificial intelligence in scams. Laffont highlighted that fraud accounts for over 40% of recorded crimes in England but receives only 2% of police resources, which disproportionately affects vulnerable populations. He further pointed out that tier 2 financial institutions are becoming prime targets for sophisticated criminal enterprises, posing risks to their customers. To combat these challenges effectively, Laffont advocates for rapid skill acquisition and holistic team development within organizations. He stresses

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1704-709: A number of other types of offences against the Treasury. The criminal investigation department is at the head of its Customer Compliance Group, known as Fraud Investigation Service (FIS). HMRC has a strong cadre of criminal investigators responsible for investigating Serious Organised Fiscal Crime. This includes all of the previous Customs criminal work (other than drug trafficking, but used to include this up until 2008) such as tobacco, alcohol, and oils smuggling. They have aligned their previous Customs and Excise powers to tackle previous Inland Revenue criminal offences. Fraud Investigation Service are responsible for seizing (or preventing

1846-523: A pledge of loyalty to the King. Opposition to the Stamp Act was not limited to the colonies. In Canada, Nova Scotia largely ignored the Act; they allowed ships bearing unstamped papers to enter its ports, and business continued unabated after the distributors ran out of stamps. Newfoundland experienced some protests and petitions based on legislation dating back to the reign of Edward VI forbidding any sort of duties on

1988-462: A report from Citizens Advice highlighted frustration amongst callers to HMRC over long holding times. The report claimed that "thousands" of callers were waiting on average 47 minutes to have their call answered, often at considerable expense to the caller. HMRC alleged that the "unscientific and out-of-date survey of tweets" did "not represent the real picture" but said that 3000 extra staff had been taken on to respond to calls. A June 2015 report from

2130-430: A report. The report said: "We are deeply disappointed by HMRC's handling of whistleblowers. We consider that HMRC's use of powers reserved for tackling serious criminals against Mr Osita Mba was indefensible. HMRC told us that it had changed how it deals with whistleblowers and that it now provides information to its audit and risk committee who can use this to challenge how HMRC handles whistleblowers." In September 2015,

2272-433: A state of almost continual war or paradoxically formed personal unions. As Frankish settlement progressed from Flanders and Brabant, the area quickly became Old Low Franconian (or Old Dutch). Around 1000 AD, due to several agricultural developments, the economy started to develop at a fast pace, and the higher productivity allowed workers to farm more land or become tradesmen. Towns grew around monasteries and castles , and

2414-497: A total area of 41,543 km (16,040 sq mi), including water bodies, and a land area of 33,481 km (12,927 sq mi). The Caribbean Netherlands has a total area of 328 km (127 sq mi) It lies between latitudes 50° and 54° N , and longitudes 3° and 8° E . The Netherlands is geographically very low relative to sea level and is considered a flat country, with about 26% of its area and 21% of its population below sea level. The European part of

2556-567: A value of £2.6 billion. In February 2010, HMRC encountered problems following the implementation of their taxes modernisation program called Modernising Pay-as-you-Earn Processes for Customers (MPPC). The IT system was launched in June 2009 and its first real test came in a period known as annual coding. Annual coding issues certain codes to tax payers on a yearly basis. The annual coding process sent out incorrect tax coding notices to some taxpayers and their employers meaning that they would pay too much tax

2698-537: Is a non-ministerial department of the UK Government responsible for the collection of taxes , the payment of some forms of state support , the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise , which took effect on 18 April 2005. The department's logo

2840-682: Is now the southern Netherlands: the Menapii and the Eburones . Under Augustus , the Roman Empire would conquer the entirety of the modern day Netherlands, incorporating it into the province of Germania Antiqua in 7 BC, but would be repelled back across the Rhine after the Battle of Teutoburg Forest in 9 AD, with the Rhine becoming fixed as Rome's permanent northern frontier around 12 AD. Notable towns would arise along

2982-549: Is the Tudor Crown enclosed within a circle. The department is responsible for the administration and collection of direct taxes including Income Tax , Corporation Tax , Capital Gains Tax (CGT) and Inheritance Tax (IHT), indirect taxes including Value Added Tax (VAT), excise duties and Stamp Duty Land Tax (SDLT), and environmental taxes such as Air Passenger Duty and the Climate Change Levy . Other aspects of

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3124-758: Is the financial secretary to the Treasury , Nigel Huddleston MP The chairman of HMRC was an executive role until 2008. Mike Clasper served as a non-executive chairman. From August 2012, the post was abolished with a 'lead non-executive director' chairing board meetings instead. The chief executive is also the first permanent secretary for HMRC and the accounting officer. Executive chair and permanent secretary Non-executive board members as of November 2019: Source: See civil service grading schemes for details. HMRC's Criminal Investigators and Mobile Enforcement Officers deployed within Fraud Investigation Service are uniformed officers. HMRC Officers have

3266-414: Is the world's second-largest exporter of food and agricultural products by value, owing to its fertile soil , mild climate, intensive agriculture , and inventiveness . The four largest cities in the Netherlands are Amsterdam , Rotterdam , The Hague and Utrecht . Amsterdam is the country's most populous city and the nominal capital , though the primary national political institutions are located in

3408-527: The American Revolution . The Americans saw no need for the troops or the taxes; the British saw colonial defiance of their lawful rulers. The Stamp Act met great resistance in the colonies. Colonial assemblies sent petitions and protests. Local protest groups, led by colonial merchants and landowners, established connections through correspondence – the so-called " Committees of Correspondence – that created

3550-712: The Batavian rebellion of 69 AD but were eventually defeated. The Batavi later merged with other tribes into the confederation of the Salian Franks, whose identity emerged in the first half of the third century. Salian Franks appear in Roman texts as both allies and enemies. They were forced by the confederation of the Saxons from the east to move over the Rhine into Roman territory in the fourth century. From their new base in West Flanders and

3692-606: The Dutch East India Company and the Dutch West India Company , established colonies and trading posts all over the world. With a population of over 18 million people, all living within a total area of 41,850 km (16,160 sq mi)—of which the land area is 33,500 km (12,900 sq mi)—the Netherlands is the 33rd most densely populated country, with a density of 535 people per square kilometre (1,390 people/sq mi). Nevertheless, it

3834-506: The Eighty Years' War between the Provinces and their Spanish ruler began. The level of ferocity exhibited by both sides can be gleaned from a Dutch chronicler's report: On more than one occasion men were seen hanging their own brothers, who had been taken prisoners in the enemy's ranks... A Spaniard had ceased to be human in their eyes. On one occasion, a surgeon at Veer cut the heart from

3976-685: The European Economic Community and European Atomic Energy Community . In 1993, the former two were incorporated into the European Union . Government-encouraged emigration efforts to reduce population density prompted some 500,000 Dutch to leave the country after the war. The 1960s and 1970s were a time of great social and cultural change, such as rapid de- pillarisation . Students and other youth rejected traditional mores and pushed for change in matters such as women's rights , sexuality , disarmament and environmental issues . In 2002

4118-565: The European Union  (light green) The Netherlands , informally Holland , is a country in Northwestern Europe , with overseas territories in the Caribbean . It is the largest of the four constituent countries of the Kingdom of the Netherlands . The Netherlands consists of twelve provinces ; it borders Germany to the east and Belgium to the south, with a North Sea coastline to

4260-600: The General Post Office . The Finance Act 1986 introduced Stamp Duty Reserve Tax . From October 27, 1986, the charge was imposed on 'closing' transactions at the London Stock Exchange which until then had been transactions where no document was used and therefore exempt from Stamp Duty. A public display of Stamp Office artifacts and records was held at the Courtauld Institute in 1994 to commemorate

4402-563: The Hilversum culture . Iron ore brought a measure of prosperity and was available throughout the country. Smiths travelled from settlement to settlement with bronze and iron, fabricating tools on demand. The King's grave of Oss (700 BC) was found in a burial mound, the largest of its kind in Western Europe. The deteriorating climate in Scandinavia from 850 BC and 650 BC might have triggered

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4544-769: The Japanese occupation of the Dutch East Indies . In 1944–45, the First Canadian Army liberated much of the Netherlands. Soon after VE Day , the Dutch fought a colonial war against the new Republic of Indonesia . In 1954, the Charter for the Kingdom of the Netherlands reformed the political structure as a result of international pressure to carry out decolonisation . The Dutch colonies of Surinam and Curaçao and Dependencies and

4686-754: The Limes Germanicus : Nijmegen and Voorburg . In the first part of Gallia Belgica , the area south of the Limes became part of the Roman province of Germania Inferior . The area to the north of the Rhine, inhabited by the Frisii, remained outside Roman rule, while the Germanic border tribes of the Batavi and Cananefates served in the Roman cavalry . The Batavi rose against the Romans in

4828-519: The National Audit Office indicated that the total number of calls answered by HMRC fell from 79% in 2013–14, to 72.5% in 2014–15; however, a subsequent report in May 2016 suggested that performance improved following the recruitment drive. In November 2024, HM Revenue and Customs began refunding several major British companies, including firms listed on the London Stock Exchange and ITV , following

4970-659: The Nordwestblock culture. The first author to describe the coast of Holland and Flanders was the geographer Pytheas , who noted in c. 325 BC that in these regions, "more people died in the struggle against water than in the struggle against men." During the Gallic Wars , the area south and west of the Rhine was conquered by Roman forces under Julius Caesar from 57 BC to 53 BC. Caesar describes two main Celtic tribes living in what

5112-555: The PAYE system, which meant it would receive information on tax and employee earnings from employers each month, rather than at the end of a tax year. A trial of the new system began in April 2012, and all employers switched by October 2013. In 2012, Revenue Scotland was formed and on 1 April 2015 it took HMRC responsibility to collect devolved taxes in Scotland . In 2015 Welsh Revenue Authority

5254-550: The Police and Criminal Evidence Act 1984 ) is to arrest anyone who has committed, or whom the officer has reasonable grounds to suspect has committed, any offence under the Customs and Excise Acts as well as related fraud offences. On 30 June 2006, under the authority of the new Labour home secretary , John Reid , extensive new powers were given to HMRC. Under chairman Sir David Varney, a new Criminal Taxes Unit of senior tax investigators

5396-525: The Regulation of Investigatory Powers Act (RIPA) "to examine the belongings, emails, internet search records and phone calls of their own solicitor, Osita Mba, and the phone records of his then wife" to find if he had spoken to the investigations editor of The Guardian , David Leigh . MPs in the House of Commons public accounts committee praised Osita Mba and called for scrutiny into HMRC's use of RIPA powers in

5538-467: The Rhine - Meuse river estuary . In the east of the Netherlands, remains are found of the last ice age , which ended approximately ten thousand years ago. As the continental ice sheet moved in from the north, it pushed moraine forward. The ice sheet halted as it covered the eastern half of the Netherlands. After the ice age ended, the moraine remained in the form of a long hill-line. The cities of Arnhem and Nijmegen are built on these hills. Over

5680-800: The Spanish–American War . Tax was levied on a wide range of goods and services including alcohol, tobacco, tea, and other amusements and also on various legal and business transactions such as stock certificates , bills of lading , manifests , and marine insurance . To pay these tax duties revenue tax stamps were purchased and affixed to the taxable item or respective certificate. Revenue stamps were issued at irregular intervals for alcohol products, tobacco products, matches, proprietary medicines, and perfumes. Revenue stamps were finally discontinued on December 31, 1967. Netherlands – in Europe  (light green & dark grey) – in

5822-611: The States General , was headquartered in The Hague and comprised representatives from each of the seven provinces. The sparsely populated region of Drenthe was part of the republic, albeit not considered a province in its own right. Moreover, during the Eighty Years' War , the Republic came to occupy a number of Generality Lands located in Flanders , Brabant and Limburg . These areas were primarily inhabited by Roman Catholics and lacked

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5964-486: The Treasury , so that the Treasury became responsible for "strategy and tax policy development" and HMRC took responsibility for "policy maintenance". In addition, certain investigatory functions moved to the new Serious Organised Crime Agency , as well as prosecutions moving to the new Revenue and Customs Prosecution Office. A further programme of job cuts and office closures was announced on 16 November 2006. Whilst some of

6106-652: The euro was introduced as fiat money , and in 2010 the Netherlands Antilles was dissolved . Referendums were held on each island. As a result, Bonaire , Sint Eustatius and Saba (the BES islands) were incorporated as special municipalities upon the dissolution of the Netherlands Antilles. The special municipalities are collectively known as the Caribbean Netherlands . The European Netherlands has

6248-720: The 1965 "Stamp Tax on Documents Regulations", and subsequent Additions. The stamp duty was repealed as of 2006. As part of domestic taxation, the PRC includes a stamp tax as one of the "behavioural taxes". Foreign investors are also subject to a stamp tax. Stamp taxes in China are governed by "Provisional Regulations of the People's Republic of China Concerning Stamp Tax Detailed Rules for Its Implementation", implemented in 1988. In 1997, stamp taxes produced revenue of 26.63 billion yuan and comprised 3.6% of China's gross domestic product . After Great Britain

6390-539: The 490s, Clovis I had conquered and united all these territories in the southern Netherlands in one Frankish kingdom , and from there continued his conquests into Gaul . During this expansion, Franks migrating to the south (modern territory of France and Walloon part of Belgium) eventually adopted the Vulgar Latin of the local population. A widening cultural divide grew with the Franks remaining in their original homeland in

6532-529: The 72 km (28 sq mi) Biesbosch tidal floodplains. The huge North Sea flood of February 1953 caused the collapse of several dikes in the southwest Netherlands; more than 1,800 people drowned. The Dutch government subsequently instituted a large-scale programme, the " Delta Works ", to protect the country against future flooding, which was completed over a period of more than 40 years. HM Revenue and Customs His Majesty's Revenue and Customs (commonly HM Revenue and Customs , or HMRC )

6674-776: The Customer Compliance Group (CCG) and the Fraud Investigation Service (FIS). The CCG, responsible for enforcing tax compliance and addressing issues such as tax evasion, saw its workforce grow from 25,656 full-time equivalent staff (FTE) in November 2021 to a peak of 28,617 in October 2022, before stabilizing at 26,841 in October 2023. The FIS, which conducts both civil and criminal investigations into serious fraud cases, also experienced growth, increasing from 4,244 FTE in November 2021 to 4,956 by October 2022, although it slightly decreased to 4,735 by October 2023. The financial commitment to

6816-609: The Director of Stamping at the Stamp Office oversaw the production of Treasury Notes (a type of banknote, not to be confused with US Treasury notes ). These were issued for denominations of £1 and 10's to enable coins to be removed from circulation and were not convertible to gold. Existing Bank of England banknotes in higher denominations continued to circulate alongside the Treasury Notes. In 1963 production of postage stamps passed to

6958-438: The Dutch Republic was attacked by France, England and three German Bishoprics simultaneously, in what would become known as the Franco-Dutch War . At sea , it could successfully prevent the English and French navies from blockading the western shores. On land, however, it was almost taken over by the advancing French and German armies from the east. It managed to turn the tide by inundating parts of Holland . From 1672 to 1712,

7100-439: The Dutch established a presence in India , the Dutch East Indies (now Indonesia ), Formosa (now Taiwan ), and the only western trading post in Japan, Dejima . During the period of Proto-industrialisation , the empire received 50% of textiles and 80% of silks import from the India's Mughal Empire . Many economic historians regard the Netherlands as the first thoroughly capitalist country. In early modern Europe, it had

7242-399: The Dutch government officially has preferred the Netherlands instead of Holland when talking about the country . Often Holland or Hollanders is used by the Flemish to refer to the Dutch in the Netherlands, and by the Southern Dutch (Dutch living " below the great rivers ", a natural cultural, social and religious boundary formed by the rivers Rhine and Meuse ) to refer to

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7384-485: The Dutch owned 16,000 merchant ships. The Dutch East India Company and the Dutch West India Company established colonies and trading posts all over the world. The Dutch settlement in North America began with the founding of New Amsterdam in 1614. In South Africa, the Dutch settled the Cape Colony in 1652. Dutch colonies in South America were established along the many rivers in the fertile Guyana plains, among them Colony of Surinam (now Suriname ). In Asia,

7526-457: The European country all became countries within the Kingdom, on a basis of equality. Indonesia had declared its independence in August 1945. Suriname followed in 1975. The Netherlands was one of the founding members of Benelux and NATO . In the 1950s, the Netherlands became one of the six founding countries of the European Communities , following the 1952 establishment of the European Coal and Steel Community , and subsequent 1958 creations of

7668-452: The FIS is reflected in rising pay costs, which increased from £267.1 million in the 2021-2022 fiscal year to £288.8 million in 2022-2023, with an estimated expenditure of £286.2 million projected for 2023-2024. This investment underscores HMRC's ongoing dedication to protecting public revenue and ensuring tax compliance across the UK. Yves Laffont, Sector Lead for Financial Crime Consulting Services at FDM Group, noted that HMRC's efforts serve as

7810-507: The Frisians were defeated after a series of wars . With the approval of the Franks, the Anglo-Saxon missionary Willibrord converted the Frisian people to Christianity and established the Archdiocese of Utrecht . However, his successor Boniface was murdered by the Frisians in 754. The Frankish Carolingian empire controlled much of Western Europe. In 843, it was divided into three parts— East , Middle , and West Francia . Most of present-day Netherlands became part of Middle Francia, which

7952-431: The Hague. The Netherlands has been a parliamentary constitutional monarchy with a unitary structure since 1848. The country has a tradition of pillarisation (separation of citizens into groups by religion and political beliefs) and a long record of social tolerance , having legalised prostitution and euthanasia , along with maintaining a liberal drug policy . The Netherlands allowed women's suffrage in 1919 and

8094-517: The Inland Revenue and HM Customs & Excise was announced by then chancellor of the Exchequer Gordon Brown in the budget on 17 March 2004. The name for the new department and its first executive chairman, David Varney , were announced on 9 May 2004. Varney joined the nascent department in September 2004, and staff started moving from Somerset House and New Kings Beam House into HMRC's new headquarters building at 100 Parliament Street in Whitehall on 21 November 2004. The planned new department

8236-402: The Inland Revenue's tax and National Insurance system from 1994 to 2004. In 2003, the launch of a new tax credit system led to over-payments of £2 billion to over two million people. EDS later paid £71.25 million in compensation for the disaster. In 2004, the contract was awarded to Capgemini . This contract, also with Fujitsu and BT , was one of the biggest ever IT outsourcing contracts, at

8378-403: The Low Countries from 1384 to 1581. The new rulers defended Dutch trading interests. The fleets of the County of Holland defeated the fleets of the Hanseatic League several times. Amsterdam grew and in the 15th century became the primary trading port in Europe for grain from the Baltic region . Amsterdam distributed grain to the major cities of Belgium, Northern France and England. This trade

8520-413: The Low Countries south of the great rivers. These tribes would eventually develop into the Salian Franks . The Celtic La Tène culture (c. 450 BC to the Roman conquest) expanded over a wide range, including the southern area of the Low Countries . Some scholars have speculated that even a third ethnic identity and language, neither Germanic nor Celtic, survived in the Netherlands until the Roman period,

8662-447: The Low Countries. Under Habsburg rule , this became pays d'embas ("lands down-here"). This was translated as Neder-landen in contemporary Dutch official documents. From a regional point of view, Niderlant was also the area between the Meuse and the lower Rhine in the late Middle Ages. From the mid-sixteenth century, the "Low Countries" and the "Netherlands" lost their original deictic meaning . In most Romance languages ,

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8804-468: The Massachusetts assembly to send a circular letter to the other colonies, which called for an inter-colonial meeting to plan tempered resistance. The Stamp Act Congress convened in New York City on October 7, 1765, with nine colonies in attendance; others would likely have participated if earlier notice had been provided. The Stamp Act Congress was another step in the process of attempted common problem-solving. The Albany Congress in 1754 had been held at

8946-409: The Meuse. These rivers functioned as a natural barrier between fiefdoms and hence historically created a cultural divide, as is evident in some phonetic traits that are recognisable on either side of what the Dutch call their "Great Rivers" ( de Grote Rivieren ). Another significant branch of the Rhine, the IJssel river, discharges into Lake IJssel , the former Zuiderzee ('southern sea'). Just like

9088-422: The Netherlands is a founding member of the European Union , Eurozone , G10 , NATO , OECD , and WTO , as well as a part of the Schengen Area and the trilateral Benelux Union. It hosts intergovernmental organisations and international courts , many of which are in The Hague. The countries that comprise the region called the Low Countries (Netherlands, Belgium , and Luxembourg ) all have comparatively

9230-476: The Netherlands to the brink of bankruptcy. However, the Cultivation System was introduced in 1830; in the Dutch East Indies, 20% of village land had to be devoted to government crops for export. The policy brought the Dutch enormous wealth and made the colony self-sufficient. The Netherlands abolished slavery in its colonies in 1863. Enslaved people in Suriname would be fully free only in 1873. The Netherlands remained neutral during World War I, in part because

9372-447: The Northern Dutch (Dutch living North of these rivers). In the Southern province of Limburg, the term is used for the Dutch from the other 11 provinces. The use of the term in this context by the Southern Dutch is in a derogatory fashion. Dutch is used as the adjective for the Netherlands, as well as the demonym . The origins of the word go back to Proto-Germanic *þiudiskaz , Latinised into Theodiscus , meaning "popular" or "of

9514-407: The Northern Netherlands in 1839 as the Kingdom of the Netherlands was created by decree), while the personal union between Luxembourg and the Netherlands was severed in 1890, when William III died with no surviving male heirs. Ascendancy laws prevented his daughter Queen Wilhelmina from becoming the next Grand Duchess. The Belgian Revolution and the Java War in the Dutch East Indies brought

9656-428: The Republic, led by William III of Orange and Anthonie Heinsius would regularly clash with France in what some historians have come to call the Forty Years' War . In the Nine Years' War and the War of the Spanish Succession , the Republic was at the centre of anti-French coalitions. The Dutch ultimately successfully defended the Spanish Netherlands , established a barrier there, and their troops proved central to

9798-454: The Silent in driving out Spanish troops and forming a new government for the Netherlands. Don Juan of Austria , the new Spanish governor, was forced to concede initially, but within months returned to active hostilities. The Dutch looked for help from the Protestant Elizabeth I of England, but she initially stood by her commitments to the Spanish in the Treaty of Bristol of 1574. When the next large-scale battle occurred at Gembloux in 1578,

9940-432: The Southwest Netherlands, they were raiding the English Channel . Roman forces pacified the region but did not expel the Franks, who continued to be feared at least until the time of Julian the Apostate (358) when Salian Franks were allowed to settle as foederati in Texandria . After the Roman government in the area collapsed in roughly the year 406, the Franks expanded their territories into numerous kingdoms. By

10082-406: The Spanish forces won easily. In light of the defeat at Gembloux , the southern states of the Seventeen Provinces distanced themselves from the rebels in the north with the 1579 Union of Arras . Opposing them, the northern half of the Seventeen Provinces forged the Union of Utrecht in which they committed to support each other against the Spanish. The Union of Utrecht is seen as the foundation of

10224-574: The Spanish in the Netherlands under the Duke of Parma in a series of largely indecisive actions that tied down significant numbers of Spanish troops and bought time for the Dutch to reorganise their defences. The war continued until 1648, when Spain under King Philip IV recognised the independence of the seven north-western provinces in the Peace of Münster . Parts of the southern provinces became de facto colonies of

10366-552: The Stamp Act distinguished between "internal" taxes like the stamp duty, which they claimed Parliament had no right to impose, and revenue legitimately raised through the regulation on trade. In general, however, most colonists considered the Act to be a violation of their rights as Englishmen to be taxed without their consent – consent that only the colonial legislatures could grant because Americans were unrepresented in Parliament. The rallying cry of " No Taxation without Representation " reflected an increasingly major grievance that led to

10508-543: The Stamp Act upheaval. Opponents of the new tax staged mock funerals in which "liberty's" coffin was carried to a burial ground. They insisted that liberty could not be "taken away without consent." A more reasoned approach was taken by some elements. James Otis, Jr. wrote the most influential protest, The Rights of the British Colonies Asserted and Proved . Otis, the radical leader in Massachusetts, convinced

10650-444: The UK a more attractive headquarters for large international corporations. The European Commission initially contended that this exemption provided undue benefits to British companies, constituting illegal state aid, and required the UK to collect back taxes. However, the final appeal in 2024 sided with the UK, allowing HMRC to refund the affected companies and marking a significant moment in

10792-595: The United Provinces consistently possessed one of Europe's largest and most capable armies. However, following the conclusion of the War of the Spanish Succession , other major powers such as Prussia, Austria, Britain, and Russia significantly expanded their military forces. The Republic struggled to match these developments, and gradually assumed the status of a mid-tier power. However, historians have sometimes overstated

10934-469: The United States (Union) government began taxing a variety of goods, services, and legal dealings, in an effort to raise revenue for the great costs of the war. To confirm that taxes were paid a "revenue stamp" was purchased and appropriately affixed to the taxable item. This excise tax continued until the federal government finished paying the war debt in 1883, at which time the tax was repealed. In 1898, revenue stamps were again issued, to provide funding for

11076-563: The Western Australian Stamp Act 1921, which took effect on 1 January 2010. In South Australia , the Stamp Duties Act 1923 was first enacted in 1923, then revised or amended almost yearly until its current version of 2017. A stamp duty was first introduced in England in 1694 following the Dutch model as An act for granting to Their Majesties several duties on Vellum , Parchment and Paper for four years, towards carrying on

11218-575: The alliance which halted French territorial expansion in Europe until a new cycle began in 1792 with the French Revolutionary Wars . However, the wars left them effectively bankrupt, and inflicted permanent damage on the Dutch merchant navy; while they remained the dominant economic power in the Far East, Britain took over as the pre-eminent global commercial and maritime power. Between 1590 and 1713,

11360-466: The areas below sea level, known as polders , are the result of land reclamation that began in the 14th century . In the Republican period , which began in 1588, the Netherlands entered a unique era of political, economic, and cultural greatness, ranked among the most powerful and influential in Europe and the world; this period is known as the Dutch Golden Age . During this time, its trading companies,

11502-616: The armed support of revolutionary France , Dutch republicans proclaimed the Batavian Republic , modelled after the French Republic and rendering the Netherlands a unitary state on 19 January 1795. The stadtholder William V of Orange had fled to England. From 1806 to 1810, the Kingdom of Holland was set up by Napoleon Bonaparte as a puppet kingdom governed by his brother Louis Bonaparte . However, King Louis Bonaparte tried to serve Dutch interests instead of his brother's, and he

11644-471: The case of the Low Countries and the Netherlands, the geographical location of this lower region is more or less downstream and near the sea, compared to that of the upper region of Germania Superior. The designation 'Low' returned in the 10th-century Duchy of Lower Lorraine , which covered much of the Low Countries. The Dukes of Burgundy used the term les pays de par deçà ("the lands over here") for

11786-418: The centuries, the Dutch coastline has changed considerably as a result of natural disasters and human intervention. On 14 December 1287, St. Lucia's flood affected the Netherlands and Germany, killing more than 50,000 people in one of the most destructive floods in recorded history. The St. Elizabeth flood of 1421 and the mismanagement in its aftermath destroyed a newly reclaimed polder , replacing it with

11928-452: The colonies be produced on stamped paper produced in London and carrying an embossed revenue stamp . These printed materials were on every legal document, magazine, and newspaper, plus many other types of paper used throughout the colonies, including playing cards. Unlike previous taxes, the stamp tax had to be paid in valid British currency, not in colonial paper money. The purpose of the tax

12070-405: The combined headcount of Customs (then around 23,000) and Inland Revenue (then around 68,000). In addition, 2,500 staff would be redeployed to "front-line" activities. Estimates suggested this may save around £300 million in staff costs, out of a total annual budget of £4 billion. The total number of job losses included policy functions within the former Inland Revenue and Customs which moved into

12212-492: The country being referred to as Holland instead of the Netherlands , on much the same grounds as many Welsh or Scottish people object to the United Kingdom being referred to as England. In particular, those from regions other than Holland find it undesirable or misrepresentative to use the term Holland for the whole country, as the Holland region only comprises two of the twelve provinces, and 38% of Dutch citizens. As of 2019,

12354-540: The country is for the most part flat, with the exception of foothills in the far southeast, up to a height of no more than 322 m (1,056 ft) at the Vaalserberg , and some low hill ranges in the central parts. Most of the areas below sea level are caused by peat extraction or achieved through land reclamation . Since the late 16th century, large polder areas are preserved through elaborate drainage systems that include dikes , canals and pumping stations. Much of

12496-627: The country was originally formed by the estuaries of three large European rivers: the Rhine ( Rijn ), the Meuse ( Maas ) and the Scheldt ( Schelde ), as well as their tributaries . The south-western part of the Netherlands is a river delta of these rivers, the Rhine–Meuse–Scheldt delta . The European Netherlands is divided into north and south parts by the Rhine, the Waal , its main tributary branch, and

12638-564: The countryside was plundered for food. Although there were thousands of Dutch who risked their lives by hiding Jews from the Germans, over 20,000 Dutch fascists joined the Waffen SS . Political collaborators were members of the fascist NSB , the only legal political party in the occupied Netherlands. On 8 December 1941, the Dutch government-in-exile in London declared war on Japan, but could not prevent

12780-539: The debtor's specific financial circumstances and the guidance notes that no "standard" Time to Pay arrangement exists. Interest is payable on a Time to Pay arrangement. In 2007–08 HMRC overpaid tax credits to the value of £1 billion; at the end of March 2009, HMRC had £4.4 billion of overpayments to be recovered. On 20 November 2007, the Chancellor of the Exchequer , Alistair Darling , announced that two discs that held

12922-554: The department's responsibilities include National Insurance Contributions (NIC), the distribution of Child Benefit and some other forms of state support including the Child Trust Fund , payments of Tax Credits , enforcement of the National Minimum Wage , administering anti- money laundering registrations for Money Service Businesses and collection and publication of the trade-in-goods statistics. Responsibility for

13064-583: The end of the Ice Age , the nomadic late Upper Palaeolithic Hamburg culture (13,000–10,000 BC) hunted reindeer in the area, using spears. The later Ahrensburg culture (11,200–9,500 BC) used bow and arrow . From Mesolithic Maglemosian-like tribes (c. 8000 BC), the world's oldest canoe was found in Drenthe . Indigenous late Mesolithic hunter-gatherers from the Swifterbant culture (c. 5600 BC), related to

13206-520: The extent of this decline, especially when considering the period up to the 1750s. In the 18th century the Dutch Republic had seen a state of a general decline, with economic competition from England and long-standing rivalries between the two main factions in Dutch society, the republican Staatsgezinden and the supporters of the stadtholder the Prinsgezinden as main political factions. With

13348-486: The first time, to have the same ability as customs officers to monitor suspects and arrest them. On 19 July 2006, the executive chairman of HMRC, Sir David Varney resigned. HMRC is also listed under parts of the British government which contribute to intelligence collection, analysis and assessment. Their prosecution cases may be co-ordinated with the police or the Crown Prosecution Service . The merger of

13490-493: The following year. In August 2010, seven HMRC staff were sacked for deliberately underpaying benefits to ethnic-minority claimants. Dave Hartnett, permanent secretary for tax at HMRC, said the department operates a zero-tolerance policy on racial discrimination. The whistleblower Osita Mba revealed to The Guardian that HMRC entered a deal with Goldman Sachs which allowed Goldman Sachs to escape paying £10 million interest on unpaid tax. Following this HMRC used powers under

13632-718: The import of goods through the Netherlands proved essential to German survival until the blockade by the British Royal Navy in 1916. That changed in World War II, when Germany invaded the Netherlands on 10 May 1940. The Rotterdam Blitz forced most of the Dutch army to surrender. During the occupation, over 100,000 Dutch Jews were transported to Nazi extermination camps ; only a few survived. Dutch workers were conscripted for forced labour in Germany, civilians who resisted were killed in reprisal for attacks on German soldiers, and

13774-477: The importation of goods related to its fisheries. The Caribbean colonies also protested. Political opposition was expressed in a number of colonies, including Barbados and Antigua , and by absentee landowners living in Britain. The worst violence took place on St. Kitts and Nevis , with rioting and blockage of stamp delivery. Montserrat and Antigua also succeeded in avoiding the use of stamps. In Jamaica there

13916-535: The legal landscape for UK tax and state aid policy. Revenue and Customs Digital Technology Services (RCDTS) is a subsidiary of HMRC established in 2015 to provide technical and digital services. The company works exclusively for HMRC and its employees are not civil servants . On 17 January 2022, HMRC announced its intention to wind up the company. HMRC has made a substantial investment of nearly £300 million to enhance its compliance and fraud investigation efforts. This funding has led to an increase in staffing within

14058-550: The loss of) billions of stolen pounds of HMG 's revenue. Their skills and resources include the full range of intrusive and covert surveillance and they are a senior partner in the Organised Crime Partnership Board. HMRC's criminal investigation department is Fraud Investigation Service (FIS). Officers deployed in their criminal investigation teams have the same powers as police officers, and have wide-ranging powers of arrest, entry, search and detention. HMRC have

14200-578: The migration of Germanic tribes from the North. By the time this migration was complete, around 250 BC, a few general cultural and linguistic groups had emerged. The North Sea Germanic Ingaevones inhabited the northern part of the Low Countries . They would later develop into the Frisii and the early Saxons . The Weser–Rhine Germanic (or Istvaeones ) extended along the middle Rhine and Weser and inhabited

14342-551: The modern Netherlands. Spanish troops sacked Maastricht in 1579, killing over 10,000 civilians. In 1581, the northern provinces adopted the Act of Abjuration , the declaration of independence in which the provinces officially deposed Philip II. Against the rebels Philip could draw on the resources of the Spanish Empire . Elizabeth I sympathised with the Dutch struggle and sent an army of 7,600 soldiers to aid them. English forces faced

14484-482: The new republican-mercantile empire. Following the declaration of independence, the provinces of Holland , Zeeland , Groningen , Friesland , Utrecht , Overijssel , and Gelderland entered into a confederation . All these duchies, lordships and counties enjoyed a significant degree of autonomy and was governed by its own administrative body known as the States-Provincial . The confederal government, known as

14626-636: The north (i.e. the southern Netherlands and Flanders), who kept on speaking Old Frankish , which by the ninth century had evolved into Old Low Franconian or Old Dutch. A Dutch-French language boundary hence came into existence. To the north of the Franks, climatic conditions improved, and during the Migration Period Saxons , the closely related Angles , Jutes , and Frisii settled the coast. Many moved on to England and came to be known as Anglo-Saxons , but those who stayed would be referred to as Frisians and their language as Frisian . Frisian

14768-494: The north and west. It shares maritime borders with the United Kingdom , Germany, and Belgium. The official language is Dutch, with West Frisian as a secondary official language in the province of Friesland . Dutch, English, and Papiamento are official in the Caribbean territories . Netherlands literally means "lower countries" in reference to its low elevation and flat topography, with 26% below sea level . Most of

14910-527: The north to create a strong country on the northern border of France. William Frederick raised this United Netherlands to the status of a kingdom and proclaimed himself as King William I in 1815. William became hereditary Grand Duke of Luxembourg in exchange for his German possessions. However, the Southern Netherlands had been culturally separate from the north since 1581, and rebelled . The south gained independence in 1830 as Belgium (recognised by

15052-450: The offices closed were in bigger cities where other offices already exist, many were in local, rural areas, where there is no other HMRC presence. Initial proposals indicated that up to 200 offices would close and a further 12,500 jobs lost from 2008 to 2011. In May 2009, staff morale in HMRC was the lowest of 11 government departments surveyed. In 2013, HMRC began to introduce an update to

15194-555: The people", akin to Old Dutch Dietsch or Old English þeodisc , meaning "(of) the common ( Germanic ) people". At first, the English language used Dutch to refer to any or all speakers of West Germanic languages . Gradually its meaning shifted to the West Germanic people they had the most contact with. The oldest human ( Neanderthal ) traces in the Netherlands, believed to be about 250,000 years old, were found near Maastricht . At

15336-497: The personal details of all families in the United Kingdom claiming child benefit had gone missing. This is thought to affect approximately 25 million individuals and 7.5 million families in the UK. The missing discs include personal details such as name, date of birth, National Insurance number, and bank details. The then chancellor stated that there was no indication that the details had fallen into criminal hands; however, he urged people to monitor their bank accounts. EDS ran

15478-406: The population into submission. Alba boasted of having executed 18,600; this figure does not include those who perished by war and famine. The first great siege was Alba's effort to capture Haarlem and thereby cut Holland in half. It dragged on from December 1572 to the next summer, when Haarlemers finally surrendered on 13 July upon the promise that the city would be spared from being sacked. It

15620-520: The power to apply for orders requiring information to be produced; apply for and execute search warrants; make arrests; search suspects and premises following arrest; and recover criminal assets through the Proceeds of Crime Act 2002. They also have extensive surveillance powers that authorised criminal investigation officers are trained to utilise. The main power, under section 138 of the Customs and Excise Management Act 1979 (as amended by section 114 of

15762-455: The previous, this river forms a linguistic divide: people to the northeast of this river speak Dutch Low Saxon dialects (except for the province of Friesland , which has its own language). The Netherlands is mostly composed of deltaic , coastal and aeolian derived sediments during the Pleistocene glacial and interglacial periods. Almost the entire west Netherlands is composed of

15904-608: The protection of the UK's borders passed to the UK Border Agency within the Home Office on 1 April 2008 and then to UK Border Force and the National Crime Agency in 2013; however, HMRC officers are also regularly deployed at the border to assist on operations. HMRC is also a law enforcement agency, responsible for investigating and tackling tax fraud, excise (tobacco & alcohol) fraud, smuggling, money laundering and

16046-582: The same toponymy . Place names with Neder , Nieder , Nedre , Nether , Lage(r) or Low(er) (in Germanic languages ) and Bas or Inferior (in Romance languages ) are in use in low-lying places all over Europe. The Romans made a distinction between the Roman provinces of downstream Germania Inferior (nowadays part of Belgium and the Netherlands) and upstream Germania Superior . Thus, in

16188-441: The same powers as police officers, but their equivalent police ranks are at a higher grade (see table below): & Chief inspector HMRC collected £660 billion for the Treasury in 2018/19. It estimated that total theoretical tax liabilities in that year were £629 billion, but £31 billion was not collected due to the " tax gap ", made up of money lost to tax evasion , tax avoidance , error and unpaid tax debts. This equates to

16330-459: The southern Scandinavian Ertebølle culture , were strongly linked to rivers and open water. Between 4800 and 4500 BC, the Swifterbant people started to adopt from the neighbouring Linear Pottery culture the practice of animal husbandry , and between 4300 and 4000 BC agriculture. The Funnelbeaker culture (4300–2800 BC) erected the dolmens , large stone grave monuments found in Drenthe . There

16472-412: The tax. The act was increased in 1797 with greater taxes and wider spectrum of materials affected, reached its height around 1815 during the " taxes on knowledge " struggle, reduced in 1836, and repealed in 1855. The stamp tax was a tax on each newspaper and thus hit cheaper papers and popular readership harder than wealthy consumers, because it formed a higher proportion of the purchase price. The act had

16614-402: The term "Low Countries" is officially used as the name for the Netherlands. The term Holland has frequently been used informally to refer to the whole of the modern country of the Netherlands in various languages, including Dutch and English. In some languages, Holland is used as the formal name for the Netherlands. However, Holland is a region within the Netherlands that consists of

16756-513: The three hundredth anniversary of the introduction of UK Stamp Duty. The Stamp Office was also awarded the Charter Mark by John Major 's Advisory Committee as a reward for its public service. Stamp duties are the oldest taxes still raised by the HM Revenue and Customs . Israel used to have a stamp duty on signed documents, which was regulated by the 1961 "Stamp Tax on Documents" (Law 5731-1961),

16898-584: The two provinces of North and South Holland . Formerly these were a single province, and earlier the County of Holland , which included parts of present-day Utrecht . The emphasis on Holland during the formation of the Dutch Republic , the Eighty Years' War , and the Anglo-Dutch Wars in the 16th, 17th, and 18th centuries, made Holland a pars pro toto for the entire country. Many Dutch people object to

17040-485: The urging of royal officials as a forum for voicing constitutional concerns and afforded the more conservative critics of British policy some hope of regaining control of events from the unruly mobs in the streets of many cities; in contrast, the Stamp Act Congress was strictly a colonial affair, reflecting the first significant joint colonial response to any British measure. Delegates to the Stamp Act Congress approved

17182-414: The war against France ( 5 & 6 Will. & Mar. c. 21). The duty ranged between 1 penny to several shillings on a number of different legal documents including insurance policies, documents used as evidence in courts, grants of honour, grants of probate and letters of administration. It raised around £50,000 a year and although it was initially a temporary measure, it proved so successful that its use

17324-510: The wealthiest trading city in Amsterdam , and the first full-time stock exchange . The inventiveness of the traders led to insurance and retirement funds as well as phenomena such as the boom-bust cycle , the world's first asset-inflation bubble , the tulip mania of 1636–1637, and the world's first bear raider , Isaac le Maire . In 1672 – known in Dutch history as the Rampjaar (Disaster Year) –

17466-487: Was Gerolf of Holland , who assumed lordship in Frisia, and Viking rule came to an end. The Holy Roman Empire ruled much of the Low Countries in the 10th and 11th century but was not able to maintain political unity. Powerful local nobles turned their cities, counties and duchies into private kingdoms that felt little sense of obligation to the emperor. Holland , Hainaut , Flanders , Gelre , Brabant , and Utrecht were in

17608-833: Was a quick transition from the Funnelbeaker farming culture to the pan-European Corded Ware pastoralist culture (c. 2950 BC). In the southwest, the Seine-Oise-Marne culture —related to the Vlaardingen culture (c. 2600 BC)—survived well into the Neolithic period, until it too was succeeded by the Corded Ware culture. The subsequent Bell Beaker culture (2700–2100 BC) introduced metalwork in copper, gold and later bronze and opened new international trade routes, reflected in copper artefacts . Finds of rare bronze objects suggest that Drenthe

17750-566: Was a stipulation Don Fadrique was unable to honour, when his soldiers mutinied, angered over pay owed and the miserable conditions of the campaign. On 4 November 1576, Spanish tercios seized Antwerp and subjected it to the worst pillage in the Netherlands' history. The citizens resisted but were overcome; seven thousand were killed and a thousand buildings were torched. Following the sack of Antwerp , delegates from Catholic Brabant, Protestant Holland and Zeeland agreed to join Utrecht and William

17892-659: Was a trading centre in the Bronze Age (2000–800 BC). The Bell Beaker culture developed locally into the Barbed-Wire Beaker culture (2100–1800 BC) and later the Elp culture (1800–800 BC), a Middle Bronze Age culture marked by earthenware pottery. The southern region became dominated by the related Hilversum culture (1800–800 BC). From 800 BC onwards, the Iron Age Celtic Hallstatt culture became influential, replacing

18034-601: Was a weak kingdom and subject to numerous partitions and annexation attempts by its stronger neighbours. It comprised territories from Frisia in the north to the Kingdom of Italy in the south. Around 850, Lothair I of Middle Francia acknowledged the Viking Rorik of Dorestad as ruler of most of Frisia. When the kingdom of Middle Francia was partitioned in 855, the lands north of the Alps passed to Lothair II and subsequently were named Lotharingia . After he died in 869, Lotharingia

18176-522: Was also vocal opposition, and much evasion of the stamps. British merchants and manufacturers, whose exports to the colonies were threatened by colonial boycotts, also pressured Parliament. The act was repealed in early 1766, although the Declaratory Act maintained Parliament's right to tax the colonies. "Revenue stamps" were revived in the United States during the American Civil War . In 1862,

18318-773: Was announced formally in the Queen's Speech of 2004 and a bill , the Commissioners for Revenue and Customs Bill, was introduced into the House of Commons on 24 September 2004, and received royal assent as the Commissioners for Revenue and Customs Act 2005 on 7 April 2005. The Act also creates a Revenue and Customs Prosecutions Office (RCPO) responsible for the prosecution of all Revenue and Customs cases. The old Inland Revenue and Customs & Excise departments had very different historical bases, internal cultures and legal powers. The merger

18460-451: Was continued. The Stamp Act 1712 was an act passed in the United Kingdom on March 22nd 1765 to create a new tax on publishers, particularly of newspapers. The initial assessed rate of tax was one penny per whole newspaper sheet, a halfpenny for a half sheet, and one shilling per advertisement contained within. Other than newspapers, it required that all pamphlets, legal documents, commercial bills, advertisements, and other papers be issued

18602-492: Was created to target suspected fraudsters and criminal gangs. To disrupt and clamp down on criminal activity. This HMRC/CTU would pursue suspects in the same way the US Internal Revenue Service caught out Al Capone on tax evasion . These new powers included the ability to impose penalties without needing to prove the guilt of suspected criminals; extra powers to use sophisticated surveillance techniques, and for

18744-631: Was described by the Financial Times on 9 July 2004, as "mating the C&;E terrier with the IR retriever". For an interim period officers of HMRC are empowered to use existing Inland Revenue powers in relation to matters within the remit of the old Inland Revenue (such as income tax , stamp duty and tax credits ) and existing Customs powers in relation to matters within the remit of the old Customs & Excise (such as value added tax and excise duties ). However,

18886-511: Was forced to abdicate on 1 July 1810. The Emperor sent in an army and the Netherlands became part of the French Empire until November 1813, when Napoleon was defeated in the Battle of Leipzig . William Frederick , son of the last stadtholder, returned to the Netherlands in 1813 and proclaimed himself Sovereign Prince . Two years later, the Congress of Vienna added the southern Netherlands to

19028-591: Was formed and on 1 April 2018 it took HMRC responsibility to collect devolved taxes in Wales. On 12 November 2015, HMRC proposed to replace local offices with 13 regional centres by 2027. The board is composed of members of the executive committee and non-executive directors . Its main role is to develop and approve HMRC's overall strategy, approve final business plans and advise the chief executive on key appointments. It also performs an assurance role and advises on best practice. The Treasury minister responsible for HMRC

19170-673: Was fought over in the Hook and Cod Wars between 1350 and 1490. The Cod faction consisted of the more progressive cities, while the Hook faction consisted of the conservative noblemen. These noblemen invited Duke Philip the Good of Burgundy to conquer Holland. Most of the Imperial and French fiefs in what is now the Netherlands and Belgium were united in a personal union by Philip the Good in 1433. The House of Valois-Burgundy and their Habsburg heirs would rule

19312-453: Was partitioned, into Upper and Lower Lotharingia , the latter comprising the Low Countries that became part of East Francia in 870. Around 879, another Viking expedition led by Godfrid, Duke of Frisia , raided the Frisian lands. Resistance to the Vikings, if any, came from local nobles, who gained in stature as a result, and that laid the basis for the disintegration of Lower Lotharingia into semi-independent states. One of these local nobles

19454-416: Was published after the 2005 budget on 24 March 2005. Legislation to introduce new information and inspection powers was included in the Finance Act 2008 (Schedule 36). The new consolidated penalty regime was introduced via the Finance Act 2007 (Schedule 24). As part of the spending review on 12 July 2004, Gordon Brown estimated that 12,500 jobs would be lost as result of the merger by March 2008, around 14% of

19596-399: Was spoken along the entire southern North Sea coast. By the seventh century, a Frisian Kingdom (650–734) under King Aldegisel and King Redbad emerged with Traiectum ( Utrecht ) as its centre of power, while Dorestad was a flourishing trading place. Between 600 and around 719 the cities were often fought over between the Frisians and the Franks. In 734, at the Battle of the Boarn ,

19738-413: Was the first country to legalise same-sex marriage in 2001. Its mixed-market advanced economy has the eleventh-highest per capita income globally. The Hague holds the seat of the States General , Cabinet , and Supreme Court . The Port of Rotterdam is the busiest in Europe . Schiphol is the busiest airport in the Netherlands , and the fourth busiest in Europe . Being a developed country ,

19880-537: Was to help pay for troops stationed in North America. The British government felt that the colonies were the primary beneficiaries of this military presence, and the colonial population should pay at least a portion of the expense. The colonists claimed their constitutional rights were violated since only their own colonial legislatures could levy taxes. The colonies sent no representatives to Parliament, and therefore had no influence over what taxes were raised, how they were levied, or how they would be spent. Some opponents of

20022-414: Was victorious over France in the Seven Years' War – which manifested in America as the French and Indian War – a small Stamp Act was enacted that covered all sorts of documents. The Stamp Act 1765 (short title Duties in American Colonies Act 1765 ; 5 Geo. 3. c. 12) was a direct tax imposed by the British Parliament on the colonies of British America . The act required that many printed materials in

20164-443: Was vital because Holland could no longer produce enough grain to feed itself. Land drainage had caused the peat of the former wetlands to reduce to a level that was too low for drainage to be maintained. Under Habsburg Charles V , all fiefs in the current Netherlands region were united into the Seventeen Provinces , which included most of present-day Belgium, Luxembourg, and parts of France and Germany. In 1568, under Phillip II,

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