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Vol 21 No 10 Oct/Nov 2016

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Tax Penalties: A Practitioner's Guide

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ISBN13: 9780414037311
To be Published: March 2017
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: £145.00



This new work is a practical guide for tax advisers and practitioners dealing with clients who face penalties imposed by the HMRC, under both the new penalty regime and surviving elements of the old system. It provides a complete guide to case work in this area, analysing key concepts, explaining legislation and case law, advising on procedure and grounding its commentary in practical tools.

  • Explains the new penalty structure and how it applies to current taxes
  • Discusses the scenarios where penalties can be imposed, what the penalties comprise and how they are calculated
  • Highlights which elements of the previous penalty regime still exist
  • Looks at the international dimension and other special situations
  • Goes through the procedural process, including the negotiation stage before HMRC issue a formal penalty notice
  • Shows how to challenge an actual or contemplated penalty
  • Analyses the key concepts, such as “reasonable care”, “reasonable excuse” and “special reasons”
  • Offers sample Grounds of Appeal and Statement of Case to assist practitioners appealing against penalties
  • Includes a quick reference table of the new penalties, the basis of their calculation and available defences
  • Features flowcharts to clarify procedures and the stages involved in calculating liability and quantum
  • Sets out sample calculations for each of the main penalties

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Subjects:
Taxation
Contents:
Introduction
A new penalty regime
The general concepts of the new penalty regime
Transitional situations
Surviving elements of old
penalty regime
The international dimension and
other special situations
Challenging Penalties
Appendix 1: Schedules to the Finance Act
Appendix 2: Precedents
Appendix 3: Table of
penalty provisions tax-by-tax