KEY POINTS
- For each power there should be an appropriate safeguard.
- Lack of safeguards in Schedule 36.
- Need for a Taxpayers' Charter.
The subject of this year's ICAEW Tax Faculty Wyman Debate held at Chartered Accountants Hall on 10 July was 'This House believes that the balance between the rights of the citizen and the powers of the taxing authority has tilted too far towards HMRC'.
Speaking for the motion were Francesca Lagerberg head of national tax at Grant Thornton; and Keith Gordon barrister of Atlas Chambers. Speaking against were Mark Neale who heads HM Treasury's Budget Tax and Welfare Directorate; and Simon Norris the head of HMRC's powers review.
Francesca Lagerberg
In an ideal world all taxpayers would provide their information on time and all inspectors would deal with them fairly ...
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