Since the merger of the Inland Revenue with Customs & Excise HMRC has benefited from significantly increased statutory powers to tackle evasion and avoidance but at times its approach continues to be inconsistent. While HMRC’s compliance strategy seems to require any level of risk to be subject to detailed scrutiny resulting in thousands of enquiries going nowhere or seemingly being pursued vexatiously it has often taken far too long to litigate in several key areas allowing egregious tax schemes to proliferate. Delivering several major projects including MTD in the face of finite resources has proved challenging and often been at the expense of customer service levels. HMRC could improve its performance by doing less but improving the quality of what it does deliver. HMRC must recognise that a ‘one size fits all’ approach to compliance will not work and should instead clear the...
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Since the merger of the Inland Revenue with Customs & Excise HMRC has benefited from significantly increased statutory powers to tackle evasion and avoidance but at times its approach continues to be inconsistent. While HMRC’s compliance strategy seems to require any level of risk to be subject to detailed scrutiny resulting in thousands of enquiries going nowhere or seemingly being pursued vexatiously it has often taken far too long to litigate in several key areas allowing egregious tax schemes to proliferate. Delivering several major projects including MTD in the face of finite resources has proved challenging and often been at the expense of customer service levels. HMRC could improve its performance by doing less but improving the quality of what it does deliver. HMRC must recognise that a ‘one size fits all’ approach to compliance will not work and should instead clear the...
If you are not a subscriber, subscribe now to read this content.
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