This week's opinion

Last week I wrote about a conversation with friends and family about their dread of dealing with HMRC. I am still thinking about the implications of their views. How do we get to a system where HMRC is genuinely seen as a body that helps taxpayers who want to engage with it? There are many officers in HMRC who still have a strong public service ethic and want to help but the public does not see the department as a whole in this light.

HMRC’s Your Charter acknowledges this public service role: ‘We’ll help you understand what you have to do and when you have to do it. We’ll deal with the information you give us quickly efficiently and keep any costs to you at a minimum.’

Those words were thrown back at HMRC by the First-tier Tribunal in Checksfield (TC5885). The taxpayer had got into a muddle with...