Reforming tax dispute processes: HMRC’s call for evidence

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’.