The influential Public Accounts Committee (PAC) held its first meeting following the state opening of parliament last week, chaired by PAC member Clive Betts.

In a hearing focused on business tax compliance, HMRC senior officials were questioned about the effectiveness of the ‘special measures’ notices for large business tax compliance.

MPs also wanted to know why HMRC rarely uses its existing powers in the courts and why it wants more powers to crack down on big businesses when it is not using what it already has, for example under the Criminal Finances Act 2017.