Written by Aileen Donnelly and Majella Walsh

Revenue Investigations and Enforcement is a comprehensive user-friendly reference guide to the complex area of the enforcement of revenue law. It examines the duties and liabilities placed upon taxpayers as a result of legislation and common law, and also looks at the duties and powers of the revenue authorities. It is structured to follow the progression of a Revenue Commissioners' analysis of a taxpayer's affairs, looking at (among other things) Revenue audit and examination procedures, civil and criminal enforcement options, and the implications for tax advisors, auditors and lawyers. The relevant statutory provisions and caselaw are also covered.

1: Introduction 2: Audits & Investigations 3: Revenue Information Gathering and Investigtion Powers 4: Enforcement 5: Advisors and Appeals 6: Offences and Penalties 7: Prosecutions Appendix 1: Customer Service Standards Appendix 2: Charter of Rights Appendix 3: Statement of Practice SP GEN 1/01 Appendix 4: Statement of Practice SP-GEN/2/99 Revenue Procedures Appendix 5: IT 32 Revenue Audit Guide for Small Business Appendix 6: Legislation under Chapter 38 Part 4 Appendix 7: Statement of Practice SP/1/94 - Revenue Powers Appendix 8: Statement of Practice SP-GEN/1/99 Revenue Powers (Finance Act 1999) Appendix 9: Section 1002 - Deduction from payments due to defaulters of amounts due to relation to tax Appendix 10: Section 1086 of TCA 1997 (as amended) Appendix 11: Section 1079 Appendix 12: Part 40 TCA 1997 Appendix 13: Section 957 – Appeals Appendix 14: Schedule 29 Appendix 15: TCA 1997 s531 Appendix 16: Capital Acquisitions Tax Act 1976 Appendix 17: Value Added Tax Act 1972 Appendix 18: TCA 1997 Table of Cases Table of Statutes Index Appendix

Bibliographic detail

ISBN/ISSN: 9781845927752
Publication Date: 2002
Format: Paperback
Availability: In Print
List price: €105.00