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The formal purpose of The Conduct of Tax Enquiries and the Resolution of Tax Disputes inquiry, launched in March 2018, is to examine whether HMRC’s approach to conducting tax enquiries and resolving tax disputes meets the standard set out in its Code of Governance for Resolving Tax Disputes. A quick review of the responses submitted suggests that many feel that HMRC has responded to (undeniably significant) public pressure by becoming more dogged and aggressive in its approach. As a result, enquiries demand increasingly greater and earlier commitment of taxpayers’ resources and a concerted focus on efficient project management from both sides. Nevertheless, three key themes stand out in influencing how to secure the best outcomes for individual and businesses in relation to disputes with HMRC.
This article was first published in the 26 July 2018 edition of Taxation