This book has been long awaited by tax consultants, accountants, lawyers and other advisers of clients who may be subject to an enquiry or investigation by the officers of HMRC. There have been so many changes over the last few years, both in the legislation and in the actual challenges undertaken in practice by HMRC, that publication has been deferred until it was felt we had reached a watershed – when the authors could feel confident to say, ‘this is how HMRC will act now’, or at least until any new unexpected changes are announced. The book therefore provides a comprehensive review of HMRC practice and legislative powers of investigation and enquiry into personal, trust, corporate, etc, tax returns and gives advice to practitioners regarding how best to anticipate, manage and resolve such investigations and enquiries.
The book’s 14 chapters are authored by 11 individuals, experts in their fields, including the Editor himself. This has led inevitably to certain duplication of facts and advice and to a variation in style. The duplication of information is actually helpful, as each chapter can be referred to and is complete in itself. The variation of style helps the reader appreciate the importance of having practical experience of dealing with tax investigations and, for example, of understanding the precise terms or nuances of the legislation when contemplating litigation as a defence. The chapters range from a learned analysis of statute and case law to personal anecdotes of successes and warnings when dealing with HMRC investigations. The occasional Latin phrase should not deter the general tax practitioner, who will find this a thoroughly valuable guide to the workings of HMRC, packed with useful practical hints on how to manage the investigation process itself and both the client and HMRC expectations.
HMRC is constantly evolving its policy and practice in pursuit of its purpose to achieve ‘the right amount of tax at the right time’, so no book can ‘hit the spot’ for any length of time. However, this book combines the history of the evolution of HMRC investigations practice with what is happening now, and with an eye to future development (most notably in respect of penalties and tax appeals), so, dare I predict, it should be a sound guide for tax practitioners now and over the next three to five years. I commend the book as essential reading for anyone whose client is undergoing any style of enquiry or investigation or any tax director/businessman suffering this. For the new practitioner keen to anticipate, prevent or pre-empt an enquiry/investigation and protect his client, this book also provides excellent practical advice. The wait has been worthwhile.
Aileen Barry, Director, National Tax Investigations, DLA Piper UK LLP
The Tax Journal
Special issue on HMRC powers
Monday, 13 October 2008
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