I was greatly encouraged by the publication of the latest HMRC Charter in November and by the comments made by Dave Hartnett in the 2009 Hardman Lecture...
I was greatly encouraged by the publication of the latest HMRC Charter in November and by the comments made by Dave Hartnett in the 2009 Hardman Lecture. I really hope that this will represent the beginning of a change in the relationship between HMRC and the taxpayer.
Any objective reading of the professional press in recent years gives cause for anxiety about the relationship between HMRC and the taxpayer.
There is a widespread perception that HMRC inherently distrust taxpayers and assume that most people are fiddling their taxes.
In my view, this would not be a sensible stance—first, because I do not believe it to be true, and second because such an approach creates a serious risk of being self-fulfilling.
Similarly, while I believe most tax advisers regard HMRC officers as highly skilled professionals of integrity, this is not a view widely shared by taxpayers who are often surprised at such a view.
I think that part of
