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The value of continuing consultations.
This magazine has never shied away from criticising HMRC and will continue to take a robust line when appropriate. The article “A national scandal” (30 July 2015 page 8) was rightly critical of HMRC’s helpline performance and I know that the author’s views chimed with those of many readers. Taxation was however pleased to publish a spirited response from HMRC a week later. I hope that we can continue that particular dialogue.
This week by contrast I want to acknowledge a positive development. HMRC had proposed the withdrawal of the administrative practice at EIM03002 (certain employment income to be treated as professional receipts) because it was largely obsolete. The message from those who responded to the consultation was that the practice was still relevant to many taxpayers; for example doctors. HMRC have acknowledged this and will seek further evidence before making a...
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