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Opinion — Establishing Trust with HMRC

Speed read

Speed Read: This response to 'Opinion: The Breakdown in Trust with HMRC' points out that trust goes both ways, offering gains to corporate taxpayers which build trust with HMRC. A new opportunity has arisen from the introduction of the CRM regime at the same time as REITs (real estate investment companies). REITs brought better tax treatment for investors but also a mini GAAR (general anti avoidance rule), breach of which can involve loss of REIT tax status. Through open dialogue and disclosure to the CRM as issues evolve, rapid transactional certainty has been achieved, and reduced compliance effort for both taxpayer and HMRC.

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