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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

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Tolley's Disclosure of Tax and VAT Avoidance Schemes

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ISBN13: 9780754527497
ISBN: 0754527492
Published: November 2004
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

The 2004 budget introduced far reaching legislation on Tax Avoidance Schemes. In theory, anybody using such a scheme must declare it to the relevant authority; in addition, a register of types of scheme will be maintained. Disclosure of Tax Avoidance Schemes enables the practitioner to meet their legal obligations under the new legislation, explaining broad and generalist legislation in practical, hands-on terms.

The only book on the market dealing with this area, it ensures the practitioner complies fully with disclosure requirements and suggests alternative solutions to current schemes. Essential reading for any tax advisor, providing crucial assistance with fulfiling new legal responsibilities and avoiding prosecution.

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A. Direct tax avoidance
1. Introduction
2. What has to be disclosed?
3. Employment products
4. Financial products
5. Who has to disclose?
6. Exemption for legal professional privilege
7. Making the disclosure
8. Penalties
9. Commencement
Appendices: prescribed forms, specimen completed forms, statutory provisions, statutory regulations, IR guidance
B. VAT avoidance
1. Introduction
2. What has to be disclosed?3. Who has to disclose?4. Making the disclosure
5. Exemption for legal professional privilege
6. Penalties
7. Commencement
Appendices: specimen disclosures, statutory provisions, statutory regulations, HM Customs guidance