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The publication of details of tax avoidances schemes and their promoters for the first time is an important development (tinyurl.com/hmrcavschlist). Not long ago it would have been unthinkable. Most if not all of the major accountancy practices, including some for whom I worked, saw avoidance arrangements as part the tax adviser’s armoury and I cannot imagine that HMRC would have considered, even if it had the power, publication then of the sorts of details which are now available.
What is particularly interesting is the shift towards seeing this as a consumer protection issue, with HMRC offering guidance to individuals who want to get out of arrangements. Such tools as its tax avoidance checker (tinyurl.com/hmrctaxavfacts), basic though it is, show just how marked this change of emphasis is.
In the past HMRC’s processes were not designed to help people settle liabilities. I recall one case where the broad terms of a settlement were reached in a half-hour phone call but it then took months before we could finally bring the paperwork into a state where both sides were able to draw a line under the matter once and for all. I certainly remember cases where clients who were tempted to settle gave up trying, simply because the process was getting nowhere.
I strongly believe that taxpayers who do not want to settle should not be forced to and that they deserve their ‘day in court’ regardless of the outcome. But, for those who do wish to settle, the process must be as easy as possible.
If you do one thing...
Take this last opportunity to vote for the award for outstanding contribution to tax – there are two categories – individuals and not-for-profit organisations. See tinyurl.com/taxawdcontrvote.
