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ANDY WELLS is not impressed with HMRC’s inappropriate use of their new power of naming and shaming
KEY POINTS
- Threat of naming and shaming in an opening enquiry letter.
- Consequence of self-incrimination.
- Subtle change to Code of Practice 8.
- Extra cost to the client.
I have recently seen a letter from HMRC Local Compliance opening a corporation tax enquiry under FA 1998 Sch 18 para 24(1). The letter includes the following paragraph:
‘We may publish the name address and other details of those who deliberately evade their tax obligations. You can find more information about this in factsheet CC/FS13 Publishing details of deliberate defaulters which I can send you if you wish.
‘If you have deliberately tried to reduce your tax bill by sending us an inaccurate return or document we cannot publish your details if you:
...Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
