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Inquiry to Examine HMRC’s Approach to Tax Disputes

The UK Parliament’s Treasury Sub-Committee has launched an inquiry into HMRC’s approach to tax enquiries and tax disputes

It highlights that in its code of governance for resolving tax disputes, HMRC outlines internal governance processes that are intended to ensure that it deals with all tax disputes fairly and in an even-handed manner.

The Sub-Committee’s inquiry aims to establish whether HMRC meets these standards in the way it conducts tax enquiries, resolves tax disputes and determines the amount of tax to be paid.

In particular, the Sub-Committee is seeking views on:

  • How do HMRC governance and settlement processes affect its ability to resolve tax disputes in a proportionate and fair way?
  • Does HMRC’s litigation and settlement strategy provide a rational and sound framework for resolving tax disputes?
  • Do HMRC’s collection and management powers set out in the Commissioners for Revenue and Customs Act 2005 provide HMRC with sufficient flexibility to achieve cost-effective and fair results?
  • Does HMRC’s approach to enforcing compliance with tax law, including its approach to penalties and other sanctions, result in disproportionate or unjust outcomes? If so, how can the situation be remedied?
  • Is there sufficient governance over the whole of HMRC’s enquiry process to ensure that HMRC’s interventions are well-targeted and that taxpayers are treated fairly and professionally throughout?
  • Do HMRC’s governance processes provide sufficient scrutiny and assurance for clearances and approvals given to taxpayers outside the formal enquiry process.

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Contains Parliamentary information licensed under the Open Parliament Licence v3.0.

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