Do the powers follow the former Inland Revenue or VAT models?
Most of the powers already existed for one or other of the taxes but no single model was followed. These powers represent a sensible common approach across most taxes. In many places they enhance safeguards for taxpayers and they allow HMRC to work more effectively and reduce the burden on compliant taxpayers. The legislation is to ensure HMRC has the right powers for the job, not simply levelled-up or levelled-down powers. It extends some powers but restricts others, such as the VAT power to visit unannounced.
