HMRC Investigations and Enquiries 2011/12

General editor: Graham Funnell

HMRC Investigations and Enquiries will assist and support when you’re representing clients under investigation. Outlining current law and practice, it guides you through HMRC procedures pinpointing your role and responsibilities.

Accessible, user-friendly, and written to be used in practice, it supplies a huge amount of guidance on all aspects of HMRC’s investigative work – special civil investigations, criminal prosecutions, plus self assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering.

HMRC Investigations and Enquiries brings you up-to-date with the new penalty tax regime for penalties and defaults. It outlines how this substantial reform will operate in practice and the implications to your working practices.

HMRC Investigations and Enquiries is written by some of the UK’s leading tax writers who share their experience in practice. It will prove invaluable to anybody involved in an HMRC investigation. Tax investigation specialists, accountants in general practice, lawyers, tax advisers and consultants should add this book to their bookshelf without delay.

Contents

1 Enquiries under self-assessment; 2 Special Investigations; 3 VAT and Revenue and Customs visits; 4 National Insurance visits; 5 National Insurance: fines, penalties and appeals; 6 NIC investigation trigger points; 7 Criminal investigations in relation to direct tax; 8 The nexus between tax evasion and money laundering; 9 Meetings with HMRC; 10 The information powers of HMRC; 11 Tax appeals; 12 Settlement negotiations; 13 Employees and directors; 14 The new penalty regime; 15 Tax avoidance investigations.

Bibliographic detail
ISBN: 978 1 84766 532 4
Publication Date: Aug-11
Format: Paperback
Availability: In print
List price: £95