Power and Responsibility

Simon Wilks Tax Partner and Leader of the PricewaterhouseCoopers LLP UK tax investigations network asks what is ahead for the new powers regime

HMRC's review of powers work programme makes it plain that an enormous effort is being made to achieve the aim of supporting the compliant but punishing the non-compliant. It seems unlikely that generally tax practitioners are going to object to the thrust of these principles. Of course and as several writers in this edition of The Tax Journal have made clear what matters is how the changes are put into practice. For most people that means trained HMRC staff clear guidance and above all clear law. Equally for it all to work properly needs appropriate behaviour from all parties: taxpayers practitioners and...