Friend or foe? by Anton Lane, industry recognised specialist dealing with contentious tax issues

Anton Lane wonders why an HMRC officer might want to make life more difficult for a taxpayer – and outlines a case he worked on where exactly this happened.

I have found the significant majority of HMRC’s officers to be helpful and reasoned. So why would an officer choose to use formal powers? HMRC wouldn’t deliberately structure circumstances to result in higher penalties, would they? An officer would not make life more difficult for a taxpayer because they complained, would they?

My career is unlikely to progress into politics and after this, less likely to be with HMRC.

Needless to state that every now and then you come across a ‘circumstance’ when dealing with HMRC that makes you consider a career change. After over two decades managing code of practice 9 disclosures, writing for Lexis, Tolley’s, CCH and Croner-i on the topic, you build a false sense of security that your experience will allow you to find a way to work efficiently with HMRC.

Download the article below: