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Steel Fists, Velvet Gloves, Carrots and Sticks

Paul Harrison, Partner, KPMG Tax Management Services, raises concerns about the consultation document on HMRC powers and the future of tax enforcement

 
Paul Harrison Partner KPMG Tax Management Services raises concerns about the consultation document on HMRC powers and the future of tax enforcement
 
On 24 March 2005 HM Revenue & Customs (HMRC) published a consultation document: 'HM Revenue & Customs and the Taxpayer: Modernising Powers Deterrents and Safeguards' (the condoc).
 
I will remember this event because as a tax professional of 20 years' standing with a particular interest in these things I had been impatiently expecting the document since it was first mooted in late 2004. I will also remember the event because 24 March was Maundy Thursday and I learned that the condoc had hit...

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