The recently published tax assurance commissioner’s report trumpets HMRC’s recent avoidance litigation successes, but with £5bn of new avoidance being added to the tax gap each year, does the department have the right strategy, asks Jason Collins
The post of tax assurance commissioner (TAC) was created in February 2012 and assumed by Edward Troup in August 2012. He has published an annual report covering the work done in his first fiscal year.
The report provides a commentary on how HMRC handles disputes across the whole organisation and examines the exercise of new governance arrangements in place for resolving larger disputes. It also discusses a pilot review of a sample of settled cases across a range of HMRC’s work and highlights the operational success HMRC has had in litigation.
It is worth...
