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

Proposals to build a modern, state of the art tax system

Aiming for perfection

Key points

  • HMRC’s current enquiry and assessment powers vary dependent on which tax they relate to.
  • Serious thought should be given to aligning the appeals process for the different taxes.
  • The statutory review option should be taken where available.
  • HMRC should give alternative dispute resolution greater publicity.
  • A move towards digitalisation should not be at the expense of an in-contact person being removed altogether.

Our tax system is built on principles that have stood the test of time. In 1776 Adam Smith identified the key principles of good taxation in his book The Wealth of Nations emphasising equity certainty convenience and efficiency. Even today these principles remain essential in shaping a tax system reflective of contemporary society.

The UK’s tax administration framework encapsulates the set of policies legislation and guidance that underpins HMRC’s ability to administer taxes and duties effectively. Reform of...

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