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This article, written by Keith Gordon for Taxation magazine, the market-leading weekly magazine providing news and features on UK tax law, practice and administration, discusses HMRC's proposal to extract cash from taxpayers' bank accounts.

Key points:

- No independent arbiter proposed, only "safeguards".

- Risk of unfairness particularly with joint accounts.

- Lack of clarity about previous contact with taxpayers.

- Sufficient powers are already in place.

- The possibility of injustice outweighs the alleged benefit.

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