Modernising Information Powers

HMRC is now well into its review of information powers having released its consultation document 'Modernising Powers Deterrents and Safeguards' published on 30 March 2006. This review is a matter of great interest to me as prior to joining the private sector I spent a couple of years as HMRC's front line information powers lawyer including the various Offshore Fraud Project cases.

It seems to me that if 'modernisation' means anything — and normally it does not — it means the process by which ideas are tested by experience. One observation in this regard is that the highest ranks of HMRC have surprisingly little experience of direct tax. Another concern is the perception...