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.
Lack of focus
The lack of focus of the new powers means that their scope depends substantially on benign operation by HMRC, the report found.
A traditional independent safeguard to control the power of HMRC has been granting of appeal rights to the tribunals and courts.
“The new powers have avoided that approach. Although the taxpayer retains the right to appeal the underlying tax assessment, there is no appeal right in relation to the use of the new powers,” the report says.
Tags: HMRC
