Interventions on trial

03 August 2006 / Phil Berwick

Issue: 4069 / Categories: Comment & Analysis , HMRC powers , Admin

PHIL BERWICK puts the HMRC 'interventions' under the microscope.

PRACTITIONERS WILL BE aware that HMRC's trial of 'interventions' commenced earlier this month. Some readers may already have received notification that one of their clients has been selected for inclusion in the trial. Of these a few may have made up their mind whether to accept the invitation to participate while others will be deciding what would be an appropriate response.

Background

Mike Truman in his article 'Intervention idiocy' (Taxation 13 July 2006 page 396) outlined the background to interventions (this term means all the activities by which HMRC check or encourage taxpayer compliance — wider than but including compliance visits and formal enquiries).

Their historical roots lie in the first HMRC consultation on modernising their powers issued in March 2005. The issue of interventions was subsequently discussed at a meeting of the Consultative Committee (this is the joint HMRC and...

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