2010 was a year of immense change for HMRC, its people and for how it interacted with its taxpayers. After three years of appearing to want all disputes litigated, HMRC re-discovered the concept of settlement on agreed terms. Meanwhile it shifted its focus more towards outright evasion and is more willing now to challenge suspected tax evaders. The year brought much bad press about ‘PAYE blunders’ but amidst all these accusations a much advanced PAYE system bedded down. HMRC tried unsuccessfully to prevent Mr Gaines-Cooper having his day in Court, and seemed to move away from its previous generosity towards those who needed time to pay.
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