Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

House of Lords’ review of HMRC powers

27 April 2021 / Mala Kapacee
Issue: 4789 / Categories: Comment & Analysis
Check on powers

Key points

  • Is HMRC taking on more powers than it needs?
  • Promoters of mass marketed avoidance schemes must not be conflated with agents advising in the mainstream.
  • House of Lords considered retrospective legislation for scheme promoters was acceptable.
  • Changes to HMRC’s civil information powers may deny taxpayers the tribunal safeguard.
  • New tax check on licence renewal applications may go too far.

There are many interesting observations in the House of Lords’ review of the new powers in Finance Bill 2021 though how much attention will be paid to it remains to be seen. Unless otherwise stated all quotes are from the House of Lords Economic Affairs Committee fourth report of session 2019-21 New powers for HMRC: Fair and proportionate? published on 19 December 2020 (

The review considered these measures introduced in Finance Bill 2021:

  • tackling promoters of tax avoidance including the related calls for...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon