By Robert Maas

"I can think of no better guide than this book" Taxation Magazine, Aug 2009

Now fully updated, this superb title from leading practitioner Robert Maas provides a thorough examination of statutory provisions on which HMRC’s approach to investigations, to tax collection and to penalties, is based.

Guide to Taxpayers' Rights and HMRC Powers 2/ed provides a detailed explanation of relevant legislation and related case law and HMRC practices. It focuses on the boundaries of the powers of the HMRC and the statutory rights that the taxpayer has when confronted by the Inland Revenue.

Whatever situation you face as an adviser, this practical book will supply the answers. Order your copy without delay.

contents

Introduction
Administration of the Tax System
Tax Returns
Special Returns
Information Powers
Assessments and Claims
Appeals and Other Proceedings
Payment of the Tax
Collection and Recovery
Interest on Overdue Tax
Interest Receivable and Repayment Supplements
Penalties
HMRC’s Power of Care and Management
Miscellaneous
Disclosure of Tax Avoidance Schemes

Bibliographic detail

ISBN: 9781847662668 - Publication Date: Jun-09 - Format: Paperback - Availability: In Print - List price: £95