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Select committee: Finance Bill Sub-Committee

Recommendation 58

2nd Report - Research and development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud Published 1 Feb 2024 Paragraph 258

Finance Bill Sub-Committee Draft Finance Bill 2023-24 All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗

Recommendation (the committee's words)
We recommend that there be independent oversight, external to HMRC, of the issuing of stop notices leading to criminal prosecution. While there are different ways of approaching this, our preference would be for these to be authorised by the tax tribunal.

From: Finance Bill Sub-Committee, 2nd Report - Research and development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud, paragraph 258, 1 February 2024

Government response

A response document is linked to this report, dated 3 May 2024. Response attribution to this recommendation has not been verified. Read the response document ↗