'Our first concern is balance. We are genuinely trying to strike the right balance between the statutory powers that HMRC — like any fiscal authority — needs to do its job of ensuring that people return and pay the right amounts and the assurance that the taxpayer needs against excessive or misapplied powers. The message we have been getting is that compliant taxpayers want to see an effective and efficient HMRC to ensure that others pay their share but they understandably get...