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Achieving the Right Balance

Steve Hickman, Head of Compliance Strategy, HMRC, looks at the role civil sanctions play in the UK and highlights some significant recent changes to them

 
Steve Hickman Head of Compliance Strategy HMRC looks at the role civil sanctions play in the UK and highlights some significant recent changes to them
 
All tax professionals have a shared aim of ensuring taxpayers pay the right amount of tax at the right time. In the majority of cases they do. However we know that some clients are not honest in their tax affairs — and sometimes agents are complicit in this. This article looks at the role civil sanctions play in the UK and highlights some significant recent changes to them. It is not intended as a technical examination of the law but as a...

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