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The First Real Signs of Change

 
Gary Ashford Senior Tax Manager and Paul Roberts Tax Partner in Grant Thornton's tax investigations group look at some of the implications resulting from several consultation documents released by HMRC this year
 
This year we have seen consultations issued by HMRC essentially looking at how the Inland Revenue and HM Customs & Excise underook investigations and whether their powers and procedures should be merged into a unified code.
 
This article considers some of the issues raised within the following consultations:
 
Modernising powers deterrents and Safeguards
 
●     a consultation on the developing programme of work
 
●     criminal investigation powers (a technical consultation document).
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