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HMRC powers: the new professional standards committee

Paul Aplin OBE (A C Mole & Sons) welcomes proposals for a new professional standards committee.

After reading the recent announcement by the financial secretary to the Treasury (FST) on HMRC powers (see bit.ly/2m5iq7a) I looked back at a piece I wrote for this journal in 2012 on the powers review (‘The role of the Powers Oversight Forum’ Tax Journal 15 June 2012). Rereading it made me reflect on the changes we have seen over the intervening seven years.

Before I return to those reflections let me set out the key points in the FST’s statement which began by restating some important principles: that public trust is essential to a healthy and effective tax system; that citizens must know that their tax authority is fair careful and even-handed; and that the public must also be reassured...

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