Hancock's half-decent argument

Keith Gordon discusses the Supreme Court’s decision on the disposal of QCBs in Hancock v HMRC

Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewhere all over the country. I try not to alienate anyone when writing, of course, and I recognise that HMRC officers are tasked with a difficult job with far too few resources. However, if constructive criticism upsets individuals, then so be it. The country’s tax system will hang together only when trust is restored between taxpayers, advisers and HMRC; thus when one party’s conduct falls below acceptable standards, this spells danger for the integrity of the whole regime.