“How far can HMRC go?” by Mala Kapacee specialist in preparation of disclosures to HMRC and resolution of tax enquiries

Now the loan charge deadline has passed, it’s time for us to take a step back and look at how the relationship between HMRC and the profession has evolved, writes Mala Kapacee.

On the whole, the tax advisory profession exists to help taxpayers understand and fulfil their obligations while assisting individuals to legally mitigate their liabilities. In my experience as a tax investigations practitioner you meet the full range of individuals – those that were advised badly, those that simply made a mistake and those who deliberately set out not to pay their taxes for whatever reason, the latter being a minority. In the majority of cases, however, HMRC’s stance appears to now be “guilty until proven innocent”, contrary to the general rule of law in this country.

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