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List 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
Index
About the author
Robert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax and one of the leading experts in his field.
Summary
Guide to Taxpayers’ Rights and HMRC Powers, Sixth Edition illustrates the growing breadth of HMRC powers which seem to increase every year as successive governments strive to counter tax avoidance and offshore tax evasion. As this process continues, the rights of taxpayers become less evident and this book clearly lays out what these are, as well as the increasingly complex penalty regime for non-compliance and what steps practitioners can take on behalf of their client to challenge HMRC on any enquiries or decisions.
Finance Act 2018 included new provisions covering hidden economy conditionality, simplifying late submission and late payment sanctions, and extending time limit for offshore non-compliance; and the new edition addresses all these areas.
Key updates for this edition:
- Updated to include commentary on the Government’s Making Tax Digital (MTD) initiative, the administrative rules for the April 2019 loan charge and the new VAT DOTAS rules.
- Includes coverage of important new cases including:
-- R (on application of Jiminez) v FTT (scope of information notices)
-- J P Whitter (Wearwell Engineers) Ltd v HMRC (removal from CIS)
-- HMRC v Raymond Tooth (deliberate inaccuracy)
-- Raftopolou v HMRC (interpretation of TMA 1970, s 118(2)).
This book is an essential resource for all tax practitioners, tax advisers and accountants.
Foreword
Providing a clear understanding of the growing extent of HMRC powers and the limitations to those powers.
