Comments from ACCA
ACCA welcomes the opportunity to comment upon the draft legislation published on 8 February 2010. ACCA recognises that the draft legislation falls far short of what HMRC had hoped to present, and our comments are tempered accordingly. In the circumstances, ACCA welcomes HMRC’s decision to extend the consultation period, and also welcomes the news that the proposal for ex parte hearings is to be withdrawn. We have analysed the draft legislation in order to identify those aspects which we believe must not be present in the next draft, and where possible to provide alternative models which more closely match the declared intentions of the consultation document.
You can download the document 'ACCA's full response' from the Related Documents section at the bottom of this page.