UPPING THE ANTE

摘要

The year 2018 will see the culmination of many years of work by the tax authorities in updating their powers, gathering data from around the globe and using technology to target enquiries. HMRC's refreshed strategy document, published in 2017, is an interesting starting point. This states that a key objective is to 'maximise revenues' and 'bear down on avoidance and evasion'. This will ring alarm bells for many who would probably think the tax authorities' objective is simply to collect the 'right amount of tax'.