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HMRC's consultation on the Direct Recovery of Debts has led to recent debates by both the CIOT and the ICAEW on HMRC's powers. There is grave concern that HMRC is seeking further use of private tribunal hearings and measures which circumvent the normal appeals process. Reflect on these points, if you will:
HM Revenue and Customs (HMRC) have published a draft Statutory Instrument which proposes a highly controversial change to the 2003 PAYE Regulations: the ability for HMRC to change a PAYE tax code by stealth. It is not clear from any documentation why it needs to make this change.
HMRC will in the next couple of weeks be able to demand billions in taxes from tax avoidance scheme users under its new Accelerated Tax Payments (ATPs) measures. Payment will be required where a scheme is disputed and it was disclosable under DOTAS.
Well to be honest I am slightly gutted to find that even the Arctic Monkey's took part in a tax avoidance scheme (the Liberty scheme, as leaked by the Times), but I doubt that the effect of the newspapers naming and shaming celebrities will have any effect on downloads by my teenage daugher and her friends. What will change future tax compliance is HMRC's new Accelerated Payment regime. This is expected to be a 'game changer' in the words of Jim Harra, HMRC's Director General of Business Tax.