Learning to behave

KEY POINTS

• Charter is certain to go ahead.
• Vires provision is essential.
• The Australian experience.
• Commitment to change must be real.

There has been much speculation and debate over recent weeks and months about a new taxpayers charter what it might include how it might be presented and what basis — if any — it might have in law. But there is one question that hasn't been publicly posed and answered: will there definitely be an updated charter or is it simply something HMRC are considering introducing?

It's a certainty representatives from the Revenue assured delegates at a recent roundtable discussion held by the Chartered Institute of Taxation (CIOT).

The first consultation document on the matter was announced in this year's Budget and the second consultation will be announced in the forthcoming Pre-Budget...