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.
Advance Payment Notices
In the case of advance payment notices (APN), while they have some safeguards, problems still arise highlighting the lack of appeal rights.
“Taxpayers can be, and indeed have been, served with APNs where HMRC has incorrectly applied the APN rules,” the report says.
“The taxpayer must then seek to persuade HMRC that an error has occurred or incur the cost and procedural demands of seeking judicial review because there is no right of appeal to the tribunal against HMRC’s procedural error,” it says.
Tags: HMRC
