Jacky was chatting to David Gauke, Exchequer Secretary to the Treasury,yesterday at the Conservative Party Conference in Manchester. Amongst other things, they discussed the growing complexity of the legislation and the fact that Jacky feels that there is an issue that HMRC are badly trained in certain areas due to faults within their manuals.
Jacky added that on the whole the HMRC Manuals are an excellent piece of work and it is very useful for practitioners like us to have access to them. However there are various sections, particularly interpretation of case law, where the manuals are at best misleading, this is particularly apparent in the area of status, which might explain why HMRC have such a poor record when taking cases in this area to court.
Jacky’s suggestion was to set up an independent panel of barristers to review complaints from practitioners and the public and making the necessary changes to the manuals.