Delivering trust is proving difficult for HM Revenue & Customs, according to Dave Hartnett, permanent secretary for tax. He told an invited audience of tax luminaries that despite great strides forward over the past four years, 'trust is really elusive' and made a plea for greater cooperation and mutual understanding with companies and advisers. Speaking at the ICAEW Tax Faculty Hardman Lecture, Hartnett outlined shortfalls on both sides such as aggressive tax avoidance schemes from advisers and lost data discs by HMRC. 'And now what are we to think of the alchemists, turning income into capital?' Lack of trust, he said, leads to more compliance legislation. He said: 'It's not enough for advisers to want more competitiveness, but then advise clients on how to leave the country.' As a result he is to invite corporates and advisers to commit to a greater programme of secondments from HMRC during which he expects those secondees to be allowed unprecedented access to firms' systems. He also challenged the professional bodies to develop stronger channels to their members so HMRC can create better links with taxpayers. 'Trust us more and shift the perceptions that currently exist,' he said. At the same event, Anne Redston, visiting professor in law at King's College, London, said that while she agreed with a lot of what HMRC was trying to do, she, like many, had real concerns about the new powers regime.