It seems unlikely, writes Heather Self (Blick Rothenberg).
Current taxpayer safeguards for HMRC’s notice powers are neither independent nor accessible, writes Tracey Bowler (Institute for Fiscal Studies).
The CIOT and ATT has recently surveyed its members on HMRC powers. Jon Preshaw, chair of the CIOT’s Management of Taxes Sub-committee, and Margaret Curran, technical officer for the Management of Taxes Sub-committee, report.