HMRC has published a revised summary of legislation implementing reforms arising from the review of HMRC powers, deterrents and safeguards. The summary sets out the relevant primary and secondary legislation enacted since 2007 in relation to:
criminal investigation powers;
compliance checks;
penalties for tax errors;
penalties for failure to notify;
penalties for VAT and Excise wrongdoing;
publishing details of deliberate tax defaulters (‘naming and shaming’);
penalties for ‘offshore’ non-compliance;
penalties for late returns, late payment and interest; and
HMRC has published a revised summary of legislation implementing reforms arising from the review of HMRC powers, deterrents and safeguards. The summary sets out the relevant primary and secondary legislation enacted since 2007 in relation to:
criminal investigation powers;
compliance checks;
penalties for tax errors;
penalties for failure to notify;
penalties for VAT and Excise wrongdoing;
publishing details of deliberate tax defaulters (‘naming and shaming’);
penalties for ‘offshore’ non-compliance;
penalties for late returns, late payment and interest; and
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