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Law Society invites evidence on HMRC powers

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The Law Society is inviting evidence in its capacity as a member of the HMRC powers and customer safeguards implementation evaluation forum, set up in July 2019 in response to the House of Lords economic affairs committee’s December 2018 report on Treating taxpayers fairly.

The financial secretary to the Treasury announced in a written ministerial statement in July 2019 that HMRC had been asked to evaluate the implementation of its powers and safeguards introduced since 2012. The forum was set up to provide HMRC with expert input on this exercise.

Of the 120 reforms introduced since 2012, around 36 are considered to be within scope of this evaluation. The following 13 will receive the most detailed scrutiny:

  • HMRC data-gathering powers;
  • cross-border information exchange;
  • general anti-abuse rule;
  • accelerated payments and follower notices;
  • penalties for ‘reasonable care’ (removal of the defence of having relied on non-independent advice);
  • uncooperative and non-compliant large businesses;
  • banking code of conduct;
  • diverted profits tax charging notice;
  • civil penalties for offshore tax evasion;
  • civil penalties for offshore tax evaders;
  • requirement to correct past offshore tax non-compliance;
  • extending offshore time limits; and
  • three simple criminal offences.

The deadline for submission of evidence via a questionnaire is 8 February 2020. See

Issue: 1473
Categories: News