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A Taxpayers' Charter

 
Ian Young Technical Manager ICAEW Tax Faculty queries whether the HMRC Charter project is on the right track yet
 
Almost a year ago HMRC began consultations on a new Taxpayers' Charter to replace the 1986 (revised 1991) Charter which had slowly disappeared from view during the earlier noughties and was nowhere to be seen following the merger of the Inland Revenue and Customs & Excise in 2005.
 
The June 2008 consultation document had expressed the view that it would not be necessary for the new Charter to be 'required' under primary legislation although I understand an earlier draft of the document had discussed whether underpinning legislation would or would not be necessary. It seemed pretty obvious to me and to many others ...

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