As the eight-week consultation closed on HMRC plans to introduce a criminal offence for providing ‘reckless, untrue statements’ to the tax authority, there is strong opposition to the proposals from across the profession, saying the measure introduces unnecessary ‘uncertainty’.

ACCA, CIOT, and the Low Incomes Tax Reform Group (LITRG), have all voiced their opposition to HMRC’s consultation over the new criminal offence.

The eight-week consultation, which closed earlier this week, called for feedback on proposals to introduce a new offence for providing ‘reckless untrue statements’ in direct tax cases. A similar offence already exists for indirect taxes, such as VAT.

All three bodies questioned whether a new offence is needed given the extent of HMRC’s existing powers.