In recent years Parliament has conferred on the Revenue some extraordinarily wide investigation powers. FA 2009 Sch 38 dramatically increases the investigatory tools at the Revenue's disposal and traditional safeguards have faded away into the distant sunset. No longer does the Revenue need a judicial search warrant before entering a taxpayer's home. In the brave new world a citizen is required to give the Revenue the keys to his front door where for example he is a home worker not using his home solely as a dwelling.
If a taxpayer were to allow his concerns about over-zealous use of power to be assuaged by the recent publication of the Taxpayers' Charter he would be making a great mistake.
To begin with the statutory obligation resting on the Revenue to prepare a Taxpayers' Charter is weasel worded. Parliament requires the Charter to include 'standards of...
