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HMRC's New Revenue Powers

Simon Wilks Tax Partner and Leader of the PricewaterhouseCoopers LLP UK tax investigations network introduces this special issue on HMRC powers
Welcome to this special issue of The Tax Journal which concentrates on the review of HMRC powers. I hope that readers find the articles stimulating and informative. They are certainly intended to be. The issue as a whole hopefully highlights some significant areas which do not always immediately come to mind at the mention of 'HMRC powers'.
There are two basic summary articles here for reference: one on the new information powers regime in the Finance Act (FA) 2008 Sch 36 and the other on the new penalties regime mainly contained in FA 2007 Sch 24. Both regimes largely come into effect in a few...

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