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HMRC's director general bashes 'spivvy' boutiques

The director general of HM Revenue & Customs, has revealed the specific techniques used by aggressive tax boutiques to flaunt the government’s disclosure regime

In an exclusive article featured in today’s Accountancy Age, Dave
Hartnett said these ‘spivvy’ firms specialised ‘in promoting the kind of tax
avoidance schemes others would not touch’, and would blatantly skirt disclosures
by filing shoddy paperwork or refusing to notify authorities of new schemes

‘We have come across…instances of inadequate or late disclosures, disclosures
made on the wrong forms or to the wrong office, or even failures to disclose
what appear to be notifiable schemes,’ Hartnett said.

‘Such failures are not always innocent error, with the evidence pointing to a
conscious attempt to delay disclosure purely in order to prolong the life of the

Hartnett’s comments follow a period of relentless pressure on firms defying
the disclosure rules.

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