Market leading insight for tax experts
View online issue

Contentious tax: 2023 mid-year review

Clara Boyd, Lauren Redhead and Emily Burke (DLA Piper) review the changing contentious tax landscape, including the courts continuing efforts on improving procedural certainty.

The year started with the House of Commons Public Accounts Committee (PAC) hearing live evidence from senior HMRC officials for the purposes of preparing their report on managing tax compliance following the pandemic which was duly released on 3 May 2023.

PAC report

The PAC report was prepared against a backdrop of a £9bn reduction in HMRC’s ‘compliance yield’ (essentially the amount of tax collected in addition to that paid voluntarily by taxpayers resulting from HMRC’s compliance activities or interventions) during the pandemic (FYs 2020/21 and 2021/22); and around 1 000 less criminal prosecutions compared to pre-pandemic levels.

The PAC report’s recommendations for HMRC include learning from the experience of staffing challenges in the pandemic and specifying how it can respond more...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top