A new taxpayer’s charter has been introduced by HM Revenue & Customs, but tax advisers question how effective it will really be without legislative backing. Mike Truman reports

Back in 1991, what was then called the Inland Revenue issued a ‘Taxpayer’s Charter’. It said things like ‘all taxpayers should be treated equally’ and would occasionally be quoted by accountants complaining to tax inspectors about the treatment of their clients, but it never had any legal status. Like the traffic cones hotline from around the same time, it faded into obscurity.