.png)
.png)
The issue of the proposed taxpayers' charter's full and proper name is an important one, according to Philip Baker QC.
In a new, 16-minute podcast from the Chartered Institute of Taxation (CIOT), the tax law expert discusses with the chairman of the institute's management of taxes sub-committee, John Whiting OBE, a number of aspects of the charter, including its official title.
It should not be called a taxpayers' charter, says Mr Baker, given that it will be for all those who have dealings with the Revenue, and not all of them are taxpayers.
'I hope it doesn't end up being called a customer charter,' he adds, 'because I'm not certain that is the right term for those who have no choice but to deal with HMRC'.
What the charter should be called is 'quite an important one', remarks Philip, a former CIOT council member, who agrees that the name 'sets the tone'.
'If it is going to convey a message… the first impression is what it [is called]. If it is to be called, for example, a fraudulent tax evaders' charter, that rather tells you what [the aim of it is].'
The full podcast is available from the CIOT website, or it can be downloaded here.
