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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Secondhand & Out of Print

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Revenue Investigations and Enforcement 2nd ed

ISBN13: 9781780434155
To be Published: May 2017
Publisher: Bloomsbury Professional (Ireland)
Country of Publication: Ireland
Format: Paperback
Price: £127.00

Revenue Investigations and Enforcement examines in detail the enforcement of Irish Revenue law from both a civil and criminal law perspective. It analyses the role and responsibility of the Revenue Commissioners in that process and examine the enforcement options available to Revenue in seeking to recover taxes and custom duties. The book addresses the revenue audit and investigation process from a practical perspective and the procedures for making a qualifying disclosure to Revenue. It also addresses the various avenues of appeal and redress open to the taxpayer from receipt of a standard Revenue enquiry letter to appearing in court. Revenue Investigations and Enforcement is a highly practical guidance tool for practitioners when dealing with Revenue Audits, Investigations and Enforcement.

Since the last edition, there has been a marked increase both in the extent and use of Revenue powers. There are now sentencing guidelines which recommend the imposition of custodial sentences in the context of Revenue prosecutions. It is up to date to the latest Finance Act and includes any changes made to the 2010 Code of Practice for Revenue Auditors.

Irish Law
1: Introduction
2: Audits and Investigations
3: Revenue Information Gathering and Investigation Powers
4: Civil Appeals
5: Enforcement of Revenue Debts
6: Offences and Penalties
7: Criminal Prosecutions
8: Advisors
APPENDICES: Relevant Statements of Practice, Codes of Practice and e-Brief's published by the Revenue Commissioners.