New taxpayers' charter

It has been announced that consideration will be given to the introduction of a new taxpayers' charter; the previous charter having been introduced in 1991 but replaced, in 1999, by the Revenue's service commitment.

With the Revenue seeking increasingly stringent powers, there may now be a case to consider whether a new charter should be given statutory force and, in the light of the judgment in Neil Martin, whether the charter should reflect the imposition of a general statutory duty of care on the Revenue.