Lymer, Andy; Hansford, Ann; Pilkington, Katy - In: Journal of Applied Accounting Research 13 (2012) 3, pp. 212-225
Purpose – Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e‐filing targets increase the interaction between taxpayers, tax agents and...
