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FB 2007 — Litigation, Compliance & Investigations

 
James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance investigations and litigation
 
If the Pre-Budget Report in December 2006 contained some dramatic measures relating to contentious tax issues the Budget itself saw more of a return to the 'big picture' and the medium-to long-term focus on increasing powers focus on taxpayer behaviours and building a 'big tent' approach to compliance whereby taxpayers are encouraged to behave as HMRC would like them to behave being rewarded for doing so and punished if they do not. Accordingly the vast majority of provisions relevant to contentious tax issues were contained in the 'related documents' published alongside the Budget Press Notices and subsequently in the Finance Bill which is currently before Parliament.
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