A taxing question : the legal and other issues relating to media conversion for the records of the Inland Revenue
| DOI | https://doi.org/10.1108/eb027080 |
| Pages | 79-91 |
| Published date | 01 February 1995 |
| Date | 01 February 1995 |
| Author | JANET BELL |
| Subject Matter | Information & knowledge management |
A taxing question : the legal and
other issues relating to media
conversion for the records of the
Inland Revenue
JANET BELL
Note that the views expressed in this article are the personal views of the au-
thor.
Anyone
requiring
advice about any aspect of tax
legislation
should
consult
a professional advisor or contact a local tax office.
ABSTRACT
This article looks at the issues which the Inland Revenue might consider in de-
ciding whether to convert its paper records to another medium. There is a brief
description of the functions of the Revenue, followed by an outline of some of
the legislation which governs the actions of the Revenue. Some of the new de-
velopments which are currently being introduced in the Revenue are mentioned.
Having given this background information the article looks at the ways in which
the paper records could be converted to other media. It considers whether such
conversion would be acceptable in the context of the legal requirements relating
to the Revenue's operations, as the legal aspect of media conversion is the most
important issue for an organisation whose main role is to implement tax law. This
is followed by a mention of
some
of
the
other considerations which relate to media
conversion issues, but which are not strictly legal issues.
Note that this is not a comprehensive case study of current records conversion
practices and policies in the Inland Revenue, but rather an examination of the
issues which the Revenue might consider. Other organisations would have simi-
lar issues to consider, particularly if they also have strict requirements regarding
documents as evidence.
Records Management Journal, vol. 5, no. 2, December 1995, pp. 79-91
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