HMRC powers worrying for taxpayers
By Tom Carnegie, 6 Dec 17
Concern has been raised about the lack of effective safeguards in place for taxpayers, as HM Revenue and Customs continues to develop broader powers to seek payments.
Interpretation
Reliance on HMRC’s interpretation of the new powers means that their application can change over time.
“This raises issues concerning the consistency of administration over time and the potential for the administrative policy to change over time so that the provisions are extended to situations that it was not originally envisaged would be covered when the power was first conferred,” the report says.
Tags: HMRC
