HMRC Investigations is an increasingly hot topic. With the number of investigations rising year on year, so are the number of individuals or small businesses seeking help from their accountants and/or tax advisers in dealing with the investigations.
An affordable and practical guide, HMRC Investigations Handbook 2015/16 will advise you every step of the way through an investigation and how best to represent your clients.
Updated to the Finance Act (No 2) 2015, including references to announcements in the Summer Budget of 2015, (e.g. closure of Liechtenstein Disclosure Facility on 31 December 2015, and the Government's package of measures to tackle offshore tax evasion).
Revenue & Customs v Tager (Penalties: Information notices);
Fidex Limited v Revenue & Customs (Enquiry closure notices);
H A Patel & K Patel (a partnership) v Revenue and Customs (Information notices: 'possession or power')
Written by a range of high profile investigations specialists with insight into how the HMRC carries out their investigations
Follows the life-cycle of a typical investigation which allows the reader to quickly find a section they are looking for
Focusing on the steps the practitioner needs to take to manage the investigation cost-effectively and in a time efficient way
New chapters on Criminal Investigations, Voluntary Disclosures, Complaints and Debt Collection
The book brings practitioners up to date with an expanding body of legislation as it applies to enquiry work, and also recent changes in HMRC practice and provides well thought-out and practical advice on how practitioners representing their clients should deal with these.