Email your tax questions to Mike via email: taxhacks@telegraph.co.uk The HMRC Charter is an important document for the protection of taxpayer rights, and since the 2009 Finance Act it has carried statutory force. The charter confirms that HM Revenue and Customs will work within the law to make sure everyone pays only the correct amount of tax. Importantly, taxpayers have the right to appeal to an independent tax tribunal if they disagree with the amount of tax being demanded, with the charter also saying: “We’ll be mindful of your wider personal situation”. Tax inspectors have their own compliance handbook, which at CH14300, says: “We do not require payment of disputed penalties in any regime until the dispute is resolved. If you receive an appeal against a penalty…you must make arrangements to inhibit debt management action.” Most of my meetings with tax inspectors over the years have been professional and pleasant. One thing that annoyed me, however, was when one of them (they always arrived in pairs) would look at me earnestly and tell me I had to appreciate we were dealing with public money. My response was that the money under discussion belonged to my client and would remain so unless or until...