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Issue:
4484
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Categories:
Comment & Analysis
, direct recovery of tax debts
, power too far
, Admin
, Compliance
Enforcement by deduction from accounts is unlikely to be wholly effective
KEY POINTS
- DRD now to be known as enforcement by deduction from accounts.
- The process is long-winded with three different types of notice that can be issued.
- Those determined not to pay will still be able to delay but those who genuinely have no liability may suffer.
- Overall the draft is much better than the original proposals but will HMRC find it is worth using the new legislation?
After all the consultation and campaigning what are the final proposals for the direct recovery of debts as set out in the draft legislation? A change of name was the first thing that struck me: direct recovery of debts has become “enforcement by deduction from accounts”.
Like Windscale becoming Sellafield a name change is almost always a sign that things...
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