The role of the Powers Oversight Forum

Paul Aplin OBE

The Powers Review has been driven from start to finish by HMRC in contrast to the Keith Committee’s independent review of the Inland Revenue’s enforcement powers in the 1980s.

It is true to say that HMRC has sought the views of stakeholders outside the department (through the Powers Consultative Committee and otherwise) and indeed that it has been willing to take on board some of the issues that stakeholders have raised along the way.

It is also true to say that the measures have been subject to Parliamentary process before being enacted but even parliamentarians have questioned the way in which provisions – particularly those in FA 2008 Sch 36 – have been framed.

Jeremy Browne MP the then Liberal Democrat Treasury...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

The Powers Review has been driven from start to finish by HMRC in contrast to the Keith Committee’s independent review of the Inland Revenue’s enforcement powers in the 1980s.

Jeremy Browne MP the then Liberal Democrat Treasury...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: