Dr Andy Summers recently gave evidence at the House of Lords Finance Bill Sub-Committee, on the scope of HMRC powers to require information from taxpayers.. He suggested that HMRC should have the power collect information for policy evaluation purposes in addition to the direct administration of tax. His evidence also supported HMRC’s recent proposals to require information from employers about employee’s contractual hours, and from shareholders on the receipt of dividends from close companies.
Click here for a copy of Dr Summer’s submission to the Sub-Committee.