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HMRC powers: aims and purpose

Simon Norris Head of the Review of HMRC Powers team sets out the purpose and approach of HMRC's revenue powers review
The Review of HMRC's powers deterrents and safeguards provides opportunities to put the relationship between the tax authority and the taxpayers and tax advisers we interact with onto a better footing — one that encourages mutual trust. We should seize this opportunity and make the best of it since history shows that another such review will not arise for a long time: it has been 25 years since Lord Keith looked in such detail at this area.
The Purpose of the Review
Ministers announced the Review in December 2004 during the passage...

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