The Powers of HMRC: Treating Taxpayers Fairly
Economic Affairs Committee
4th Report of Session 2017-19 - published 4 December 2018 - HL Paper 242
Contents
Summary of conclusions and recommendations
Chapter 2: The evolution of HMRC’s powers
Design principles for the modernised tax administration
Box 1: Design principles for HMRC powers identified in the Powers Review
A tougher approach to tax avoidance and evasion
Chapter 3: Proposed new powers
HMRC’s civil information powers
Chapter 4: The 2019 loan charge
Box 2: The loan charge 2019: a case study
Chapter 5: Taxpayer safeguards and access to justice
Box 4: Taxpayers’ route of recourse
Chapter 6: The tax policy process
Chapter 7: HMRC’s changing culture
Chapter 8: Powers Review principles revisited
The continued importance of the principles
Pressures on the principles—HMRC resources
New principles for a digital age?
Monitoring compliance with the principles
Chapter 9: Reviewing HMRC’s powers and accountability
Broadening HMRC’s accountability
Box 5: Structure of HMRC’s accountability and oversight
A permanent Consultative Committee
Appendix 1: List of Members and declarations of interest
Appendix 3: Private roundtable meeting
Appendix 5: Examples of representations on the loan charge
Evidence is published online at https://www.parliament.uk/finance-bill-2018-sub-committee and available for inspection at the Parliamentary Archives (020 7219 3074).
Q in footnotes refers to a question in oral evidence.