HMRC has published a useful summary of the legislation enacted in respect of implementation of its review of powers and related work together with details of the date the legislation was enacted.

The summary also includes details of some of the items still on HMRC's agenda and the date they anticipate these matters will be enacted e.g. penalties for offshore non-compliance is expected to be enacted from 6 April 2011 onwards. The summary can be found on the HMRC website at http://www.hmrc.gov.uk/about/road-map.pdf

Interestingly there is no mention in this document of the draft legislation published in February to deal with Deliberate Wrongdoing by Tax Agents which also forms part of HMRC's Review of Powers, Deterrents and Safeguards agenda. Readers will be aware that the consultation period for that legislation closed in April. Chartered Accountants Ireland submitted a response to that draft legislation.

HMRC have advised that they intend to publish a summary of all response received on this matter in the near future.