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HMRC Investigations and Enquiries

Only £95.00
HMRC Investigations and Enquiries

HMRC Investigations and Enquiries
Edited by John Newth

Approach HMRC investigations with confidence… this NEW book shows you how.

It will assist and support when you’re representing clients under investigation. Outlining current law and practice, it guides you through HMRC procedures pinpointing your role and responsibilities.

Accessible, user-friendly, and written to be used in practice, it supplies a huge amount of guidance on all aspects of HMRC’s investigative work – special civil investigations, criminal prosecutions, plus self assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering.

HMRC Investigations and Enquiries brings you up-to-date with the NEW penalty tax regime for penalties and defaults. It outlines how this substantial reform will operate in practice and the implications to your working practices. Can you afford to be without this specialist knowledge?

HMRC Investigations and Enquiries is written by some of the UK’s leading tax writers who share their experience in practice. It will prove invaluable to anybody involved in an HMRC investigation. Tax investigation specialists, accountants in general practice, lawyers, tax advisers and consultants should add this book to their bookshelf without delay.


Bibliographic detail
ISBN: 978 1 84766 169 2
Publication Date: Aug 08
Format: Hardback
Availability: In Print
List price: £95(approx)

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Hardback - 978 1 84766 169 2 - £95.00 VAT Free

 

  • Description

Chapter content:

  • Enquiries under Self-Assessment, by Robert Maas
  • Special Civil Investigations, by Gary Ashford
  • VAT and Revenue & Customs Visits, by Dennis Knowles
  • NIC Visits and Investigations, by Peter Arrowsmith
  • NIC Fines, Penalties and Appeals, by Peter Arrowsmith
  • NIC Investigation Trigger Points, by Peter Arrowsmith
  • Criminal Investigations in relation to Direct Tax, by Andrew Watt
  • The Nexus between Tax Evasion and Money Laundering, by Martyn Bridges
  • Meetings with HMRC, by Chris Chadburn
  • The Information Powers of HM Revenue and Customs, by Hartley Foster
  • Tax Appeals, by Hartley Foster
  • Settlement Negotiations, by Phil Berwick
  • Employees and Directors, by Alastair Kendrick
  • The New Penalty Regime, by John Newth

APPENDICES

  • 1.Glossary and Interpretation
  • 2: Offences under POCA
  • 3. Making a report
  • 4. Tipping Off
  • 5. Tax Offences
  • 6. Reluctance to Correct Past Errors
  • 7. Intention to Underpay Tax
  • 8. Tax Evasion
  • 9. Failure to Obtain Treasury Consent - S765 ICTA
  • 10. Indirect Tax
  • 11. Civil Liability
  • 12. MLR 2003
  • 13. Report to the MLRO and Consent to Proceed
  • 14. The Money Laundering Reporting Officer
  • 15. How Intelligence will be used by the Authorities
  • 16. Engagement Letters

    APPENDIX 1:

  • Identification of Clients - Verification Procedures
  • Money Laundering and Disclosures to the Inland Revenue: A Questions and Answers Guidance Note
  • Extract From Inland Revenue Working Together Issue 13 - Published June 2003
  • Extract from Paliamentray Debate on 24th January 2002 on Tax Evasion and the Hansard Procedure
  • Other Sources of Information and Guidance

    APPENDIX 2:

  • An Anti-Money Laundering Strategy for the Inland Revenue
  • What is money laundering
  • The Inland Revenue's role within the Government's Anti-Money Laundering Strategy
  • Roles and Responsibilities within Government
  • The Inland Revenue's Prosecution Policy
  • Strategic Themes  
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