What HMRC told Parliament about tax compliance
23 May 2012
Ralph Cunningham - ITR
The UK tax authorities have accepted that their new plan for how dispute resolution should be managed should cover all kinds of cases and should be followed to the letter if they are to meet their compliance targets and reassure taxpayers that all would be treated fairly and equally.
Responding to a report from a parliamentary committee about closing the tax gap, HM Revenue & Customs (HMRC) agreed that a draft of the code of governance for dispute resolution should be published first for consultation before it is finalised, so that every eventuality could be covered.
HMRC also agreed that any disputes that come before its commissioners because they are “sufficiently large or controversial” should get an independent and expert review; that its annual report on its tax settlement work should include confirmation that commissioners with technical tax knowledge reviewed any cases that reached that level and that the code should be clear that the same rules that apply to the settlement of disputes with large businesses will also apply to all other taxpayers.
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