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Wildy’s Book News

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Vol 24 No 2 Feb/March 2019

Book of the Month

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Pensions Law Handbook

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Tolley's Interest and Penalties

John T. Newthformer Editor, ""Taxation"" Magazine

ISBN13: 9780854595808
ISBN: 0854595805
Published: June 1993
Publisher: LexisNexis Butterworths
Format: Hardback
Price: Out of print

The provisions of all the main taxes, together with NIC, relating to this subject, are brought together in this book. The statutory background is complemented by consideration of practical problems and positive advice regarding mitigation and tax planning. The authors offer a full examination of both criminal and civil penalties, and there are specific chapters devoted to topics such as the new ""pay and file"" regulations, the implementation of the Keith Report and time limits, and consideration is given to High Court and VAT Tribunal decisions. The appendices include extracts from all the major Tax Acts.

Interest - the statutory background; rates of interest; principles; interest in practice; ""pay and file""; schedule E and PAYE; interest determinations; default interest; repayment supplements; problems in practice; inheritance tax; compliance and tax planning; penalties - introduction, the statutory background; case law; criminal prosecutions; production of documents; time limits; the main penalties; pay and file penalties; penalty determinations; mitigation and settlement; tax planning.