Consultation - removing inconsistencies

 This would allow them to take a single action to recover a debt or debts owned by a taxpayer regardless of the types of tax involved. The new rules would apply alongside reforms proposed for England and Wales by the Tribunals Courts and Enforcement Bill which includes measures to replace all forms of seizure of goods in order to collect debts with a single power of distraint called 'taking legal control of goods'.
In addition HMRC would like to remove inconsistencies in the way that they can pursue debt in the civil courts. An officer of HMRC cannot take a single court action in his own name for both direct and indirect taxes. The aim would be to allow a single court action covering the whole debt owed by a taxpayer to HMRC.

Questions for consultation

Are there any types of debt that should still be...