header-logo header-logo

19 February 2010 / Peter Vaines
Issue: 7405 / Categories: Opinion , Tax
printer mail-detail

A new dawn

I was greatly encouraged by the publication of the latest HMRC Charter in November and by the comments made by Dave Hartnett in the 2009 Hardman Lecture...

I was greatly encouraged by the publication of the latest HMRC Charter in November and by the comments made by Dave Hartnett in the 2009 Hardman Lecture. I really hope that this will represent the beginning of a change in the relationship between HMRC and the taxpayer.

Any objective reading of the professional press in recent years gives cause for anxiety about the relationship between HMRC and the taxpayer.
There is a widespread perception that HMRC inherently distrust taxpayers and assume that most people are fiddling their taxes. 

In my view, this would not be a sensible stance—first, because I do not believe it to be true, and second because such an approach creates a serious risk of being self-fulfilling.

Similarly, while I believe most tax advisers regard HMRC officers as highly skilled professionals of integrity, this is not a view widely shared by taxpayers who are

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Thomson Hayton Winkley—Jordan Wallace

Thomson Hayton Winkley—Jordan Wallace

Thomson Hayton Winkley strengthens family law team

Ward Hadaway—Barnaby Rosenthall

Ward Hadaway—Barnaby Rosenthall

Construction lawyer returns to Ward Hadaway in Teesside role

Bird & Bird—Shahin Baghaei

Bird & Bird—Shahin Baghaei

Bird Bird hires leading legal transformation expert

NEWS
Legal aid deserts leave almost one in four without adequate access to justice
The Solicitors Regulation Authority (SRA) has warned solicitors and law firms that using artificial intelligence does not alter their professional obligations, amid concerns over inaccurate legal material and client confidentiality
From forgotten interest claims to case-management appeals, a string of procedural developments offers useful—and occasionally cautionary—lessons for practitioners

Jonathan Fisher KC highlights that it now accounts for around 40% of criminal offences, with roughly 70% involving technology, and argues that the UK cannot simply prosecute its way out of the problem. Detection, investigation and prosecution all require improvement, while different fraud types demand tailored responses.

How forcefully can a litigant criticise a public authority before robust advocacy crosses the line into unreasonable conduct? 
back-to-top-scroll