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Contentious tax: procedure and practice in 2022

Jason Collins, Stuart Walsh and Clara Boyd (DLA Piper) look back at some of the key themes that emerged in the relationship between taxpayer and HMRC.

2022 was a year like no other. The death of the UK’s longest serving monarch Elizabeth II gave us time to reflect on what life in public service should look like. In stark contrast the frequency and speed of exits of the senior tenant at numbers 10 and 11 Downing Street (seven at the time of writing) resembled I’m a celebrity which itself controversially relied on a former senior politician to successfully boost its viewing figures.

A trusted relationship

The current occupant of No. 10 claimed in his first speech as PM that ‘trust is earned and I will earn yours’. This could serve as the strapline for the OECD report Tax morale II: building trust between tax...

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