Poor reflection

KEY POINTS

• The latest charter refers to taxpayers’ obligations rather than rights and entitlements.
• HMRC says it will always act quickly and efficiently.
• Comparison with the OECD taxpayer’s charter.
• Method by which taxpayers can obtain redress is unclear.

In an effort perhaps to commemorate the 30th anniversary of the original taxpayer’s charter on 12 January HMRC launched the latest iteration now called Your Charter.

Ultimately any charter for taxpayers is likely to represent a balancing act between ‘rights and obligations’ of taxpayers as viewed through the eyes of the powers that operate the system.

Those who believe that any glass is always half full will almost certainly be rushing to read the documents to discover the additional safeguards and concessions offered by the government this time. Their expectation...