Economic Affairs Committee Finance Bill Sub-Committee
New powers for HMRC: fair and proportionate?
4th Report of Session 2019-21 - published 19 December 2020 - HL Paper 198
Contents
Chapter 2: A principled approach to powers
Chapter 3: Tackling promoters of mass-marketed tax avoidance schemes
Box 1: Disclosure, promoters and enablers of tax avoidance schemes
Box 2: Examples of disguised remuneration schemes
HMRC’s use of existing measures
Likely effectiveness of the new measures
Tackling promoters differently by reducing supply: criminal prosecution
Tackling promoters differently by reducing demand: non-legislative approaches
Reducing demand—improved working with professional bodies
Call for evidence on raising standards of tax advice
Promoters of tax avoidance schemes
Mainstream tax advice and services
Chapter 4: Civil information powers
Table 1: International requests
Removal of the tribunal safeguard
Conclusions and recommendations
Chapter 5: Notifying uncertain tax treatment
HMRC’s existing compliance measures
Definition and test of uncertainty
Potential resourcing issues for HMRC
Chapter 6: New tax checks on licence renewal applications
Information for first-time applicants
Chapter 7: Cross-cutting themes
Tax policy consultation framework
Disproportionate and poorly targeted action
Summary of conclusions and recommendations
Appendix 1: List of Members and declarations of interest
Evidence is published online at https://committees.parliament.uk/committee/230/finance-bill-subcommittee/publications/ and available for inspection at the Parliamentary Archives (020 7219 3074).
Q in footnotes refers to a question in oral evidence.