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Guide to Taxpayers' Rights and HMRC Powers

By: Robert Maas
Media of Guide to Taxpayers' Rights and HMRC Powers
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Published: 27-10-2017
Format: Paperback
Edition: 5th
Extent: 928
ISBN: 9781784513283
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £140.00
 

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About Guide to Taxpayers' Rights and HMRC Powers

Guide to Taxpayers' Rights and HMRC Powers, Fifth Edition provides a thorough examination of the wide powers that HMRC possess and the limitations that apply to those powers. Most importantly, this handbook clearly explains the penalty regime for non-compliance and how to challenge HMRC if they threaten to penalise or charge interest on client tax returns.

The book primarily covers the main taxes, namely income tax, corporation tax, capital gains tax and VAT. It considers not only the legislation but also many important tribunal and court decisions on its interpretation.

Guide to Taxpayers' Rights and HMRC Powers deals with operational issues such as enquiries into tax returns and practical advice on how to handle them, business record checks, HMRC investigations, the impact of the Human Rights Act on taxpayer rights, international co-operation in relation to tax enforcement and DOTAS. Particular attention is paid to the crucial concepts of 'reasonable excuse' and 'failure to take reasonable care'.

Table Of Contents

Chapter 1 Introduction
Chapter 2 Tax Returns
Chapter 3 Enquiries and Other Interventions
Chapter 4 Special Returns
Chapter 5 Information Powers
Chapter 6 Assessments and Claims
Chapter 7 Appeals and Other Proceedings
Chapter 8 Payment of the Tax
Chapter 9 Collection and Recovery
Chapter 10 Interest on Overdue Tax
Chapter 11 Interest Receivable and Repayment Supplements
Chapter 12 Penalties
Chapter 13 HMRC's Power of Care and Management
Chapter 14 Miscellaneous
Chapter 15 Disclosure of Tax Avoidance Schemes
Chapter 16 Serial Tax Avoiders
Appendix Main Implementation Dates for HMRC Powers

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