HMRC's civil powers: where are we now?

Speed Read: HMRC's Powers Review is nothing new, but this time round it has been carried out without an independent committee chaired by a law lord. The claimed 'tax gap' used to justify new powers is also nothing new, but it is much smaller now than it used to be, if we are to believe either set of figures put forward to justify more powers. The merger of IR and HMCE has led to a measured harmonisation of the rules, implemented in a generally measured and progressive way, with a few teething problems, but it is now time to stop, before taxpayers and their agents are alienated.