Market leading insight for tax experts
View online issue

Reforming tax dispute processes: HMRC’s call for evidence

Speed read
HMRC’s call for evidence on enquiry and assessment powers, penalties and safeguards could herald a significant alignment and simplification of processes to check tax compliance and resolve disputes. Streamlining powers could provide efficiencies for HMRC, taxpayers and agents, and improve trust in the tax system. Whilst some of the opportunities for reform seem straightforward, there may be good reason to proceed with some caution in places to ensure that any replacement system is perceived as fair and effective, with appropriate safeguards. This could change everything, so feeding into the review should be high on advisers’ ‘to do lists’.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.