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HMRC powers

Summary of changes
Is the new powers regime reasonable? MARK MORTON suggests that improvements could be made
New documents cover specialist information and compliance checks
RICHARD CURTIS reports on Teresa Graham’s address to the annual meeting of the CIOT
The recently formed Powers Implementation Oversight Forum should help ensure that HMRC use their new powers properly, says PAUL APLIN
PETE MILLER considers the messages that can be decoded from two recent cases concerning HMRC powers
How will HMRC’s new powers work in practice, asks ANDREW HUBBARD
'Tax relationships are changing,' says new CIOT president
But institute insists new HMRC power must not be abused
KEITH M GORDON summarises the Budget announcements relating to HMRC powers
New technical and operational process guidance
Using some practical examples, KEVIN HALL and MIKE DOWN consider the possible implications of HMRC’s new compliance powers
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