Hmrc Investigations Handbook 2018/19

List of contents

SECTION 1 - INVESTIGATIONS AND ENQUIRIES

Chapter 1 – HMRC enquiries – outline and recent developments
Chapter 2 – Serious civil tax investigations into fraud and avoidance: Code of Practice 9 (Contractual Disclosure Facility) and Code of Practice 8


Chapter 3 – Tax fraud: criminal investigations and litigation– direct tax
Chapter 5– Contentious Tax Planning Enquiries
Chapter 5 – Offshore Tax Investigations, Compliance and Penalties



SECTION 2 – THE PROGRESS OF AN ENQUIRY

Chapter6 – Introduction: Practical aspects of an enquiry
Chapter 7 – Selection for Enquiry
Chapter 8 – Conduct of Enquiries
Chapter 9 – Meetings with HMRC
Chapter10 – Conduct of a full enquiry
Chapter 11– Settlement negotiations
Chapter 12– Alternative Dispute Resolution (still to come)

SECTION 3 – PRACTICAL ISSUES
Chapter 13– Discovery
Chapter 14 – Voluntary Disclosures
Chapter 15 – Private records - are they private?
Chapter 16 - HMRC's information and inspection powers
Chapter 17 – Preparing reports for HMRC
Chapter 18 – Penalties for error and failure to notify
Chapter 19 – Penalty mitigation
Chapter 20– Tax appeals
Chapter 21– APNs/Follower notices
Chapter 22– Tax debt collection
Chapter 23 – Complaints about HMRC


SECTION 4 - VAT, NIC, EMPLOYMENT INCOME

Chapter 24– VAT aspects
Chapter 25– National Insurance aspects
Chapter 26– Employment Tax Issues

Index

About the author

Multi-authored by a range of experts in the investigations field

Summary

HMRC Investigations Handbook 2018/19 provides essential guidance on all aspects of HMRC’s investigative work – special civil investigations, criminal prosecutions, self-assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers how to prepare for interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering.

Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up-to-date.

Written by a veritable ‘who’s who’ of practitioners specialising in this area, the book is structured to follow the path of a potential investigation, and allows the reader to find what they need quickly.

New developments include:
- Inclusion of two new chapters – Discovery and Penalty Mitigation
- Changes to the threshold conditions in relation to POTAS (Finance Act 2017)
- Coverage of important legislative changes introduced by Finance (No 2) Act 2017 including:
--Requirement to correct certain offshore tax non-compliance;
--Partial closure notices;
--Penalties for enablers of defeated tax avoidance; and
--Errors in taxpayer documents
- An update on HMRC practice including the use of ‘nudge’ letters, and the use of deeds in settling tax enquiries
- Coverage of important new cases including:
--Märtin v Revenue and Customs – Closure notice application
--Ingenious Media Holdings PLC & Anor, R (on the application of) v Revenue and Customs – Taxpayer confidentiality
--Munford v Revenue and Customs – Discovery assessments
--Revenue and Customs v Mabbutt – Notice of intention to open an enquiry

Foreword

Assisting and supporting advisors with clients who are either under threat of investigation or are being investigated. An essential reference source.

Product details

• Publisher: Bloomsbury
• Languages: English
• Product format: Paperback / Softback
• Released: 30.09.2018
• EAN: 9781526506245
• ISBN: 978-1-5265-0624-5
• No. of pages: 1224
• Subject: Social sciences, law, business > Law > Taxes