Tax charter is still a ‘work in progress”’

John Whting

‘Long game’: John Whiting

While progress is reportedly being made in the introduction of a taxpayer’s
charter, its adoption seems unlikely in the coming year.

Despite the proposal being broached three years ago, the
Chartered Institute of
and HM Revenue and Customs have only formalised the consultation
process within the past 12 months.

John Whiting, tax partner at PwC and CIoT member, said while the process to
date has been
lengthy, he is satisfied with the timescale on the premise the end result is one
which benefits all
parties concerned.

‘It’s taken a long time but it’s worth it if we get it. We would all have
rather it to have come sooner but it’s been a bit of a long game,’said Whiting.

He said ideally the charter will be passed in the 2009 Finance Act, but its
adoption could come some time later.

Reciprocity between the HMRC and the taxpayer has arguably hindered progress,
although neither party is thought to want additional obligations in either
submitting or reviewing of a tax file.

The OECD has twice recommended the UK adopt a Charter but has thus far come
without success.

The Australian Taxpayer’s Charter was introduced in 1993, after taking four
years to produce, and has been reviewed every four years since then.

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