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HMRC Powers: the New Order

David Southern, of Temple Gardens Tax Chambers, considers the new system of HMRC powers

 
David Southern of Temple Gardens Tax Chambers considers the new system of HMRC powers
 
Since 1 April 2009 a new system of HMRC powers has been in operation. The essence of the new system is that it replaces law by administrative discretion. Public authorities are to be trusted to use their powers in a reasonable and proportionate manner. The question is whether such a system would be compatible with the concept of freedom under the law. The issue is simple and clear. We face a choice between an authoritarian system and constitutional democracy.
The new legislation
 
Freedom is not something which exists in...

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