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Vol 23 No 3 March/April 2018

Book of the Month

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Scamell and Gasztowicz on Land Covenants

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
HMRC Investigations Handbook 2016/17 isbn 9781784513085

HMRC Investigations Handbook 2015/16

Edited by: Mark Mclaughlin

ISBN13: 9781780431710
New Edition ISBN: 9781784513085
Previous Edition ISBN: 9781847669896
Published: February 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

HMRC Investigations Handbook 2015/16 follows the process of an investigation from the outset through to settlement.

Written by a range of high profile investigations specialists, this practical guide explains HMRC's approach to an investigation and outlines the steps practitioners must follow to ensure they are complying with statutory requirements and dealing with HMRC effectively, while also acting in their clients' best interests.

Structured into four user-friendly sections which address enquiries and investigations, the progress of an enquiry, practical issues and VAT, NIC and employment income, this useful resource allows quick access to relevant commentary on the various stages of the enquiry process.

This edition contains new chapters on: discovery; voluntary disclosures; debt collection and time to pay; accelerated payment notices and follower notices; and complaints about HMRC. Key content in the book includes:-

  • Special, criminal and tax avoidance investigations
  • Disclosure facilities and HMRC campaigns Selection for enquiry
  • Conduct of enquiries
  • Meetings with HMRC
  • Alternative dispute resolution
  • Private records - are they 'private'?
  • Business record checks and examinations
  • HMRC's information powers
  • Settlement negotiations and penalties
  • Tax appeals and HMRC reviews
While the number of HMRC enquiries and compliance checks seems to be increasing year on year, more individuals and small businesses are seeking help from accountants and tax advisers to deal with the process. This unique handbook provides an invaluable point of reference for all small to medium¬sized practitioners whose clients include those facing enquiries.

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 prosecution – direct tax
Chapter 4 Contentious tax planning enquiries
Chapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements

Section 2: The progress of an enquiry
Chapter 6 Practical aspects of an enquiry
Chapter 7 Selection for enquiry
Chapter 8 Conduct of enquires
Chapter 9 Meetings with HMRC
Chapter 10 Conduct of a full enquiry
Chapter 11 Settlement negotiations
Chapter 12 Alternative Dispute Resolution

Section 3: Practical issues
Chapter 13 Voluntary disclosures
Chapter 14 Private records: are they 'private'? 477
Chapter 15 Business record checks and examinations
Chapter 16 HMRC's information powers
Chapter 17 Preparing reports for HMRC
Chapter 18 Penalties for error
Chapter 19 Penalties for failure to notify
Chapter 20 Tax appeals
Chapter 21 Accelerated payment notices and 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 income