Andrew Flint takes a sideways look at the tax world
HMRC are currently agonising over what powers they ought to have (Modernising powers deterrents and safeguards: a consultation on the developing programme of work). There are two reasons why this is a curious thing.
The less important reason is that they are also consulting on a new Management Act. This involves drafting and discussing clauses that will presumably be rendered obsolete by the conclusion of the consultation on HMRC rights and powers.
More fundamentally it should not be up to HMRC to run a consultation on what is one of the most sensitive legal definitions of the relationship between citizen and state. I'm not an expert in this field (or any other come to think of...
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Andrew Flint takes a sideways look at the tax world
HMRC are currently agonising over what powers they ought to have (Modernising powers deterrents and safeguards: a consultation on the developing programme of work). There are two reasons why this is a curious thing.
The less important reason is that they are also consulting on a new Management Act. This involves drafting and discussing clauses that will presumably be rendered obsolete by the conclusion of the consultation on HMRC rights and powers.
More fundamentally it should not be up to HMRC to run a consultation on what is one of the most sensitive legal definitions of the relationship between citizen and state. I'm not an expert in this field (or any other come to think of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
