John Flood explains the background to an important new HMRC enforcement programme.
On 27 March, HMRC issued a release announcing that the department was keeping up the pressure on tax cheats by introducing a new monitoring programme from 1 April for serious tax defaulters. This new approach replaces the previous “managing deliberate defaulters” programme.
The new scheme extends the criteria of defaulters who may be subject to enhanced monitoring of their tax affairs. They are now persons who have been...
About John Flood
John Flood is a retired barrister and ex-employee of HMRC. He is a co-author with George Rowell (Exchange Chambers, Manchester) of the new book, Tax Penalties: A Practitioners Guide (Sweet & Maxwell Thomson Reuters).