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Vol 23 No 2 Feb/March 2018

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

The UK Supreme Court Yearbook Volume 8: 2016-2017 Legal Year

Edited by: Daniel Clarry
Price: £120.00

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Guide to Taxpayers' Rights and HMRC Powers 5th ed isbn 9781784513283

Guide to Taxpayers Rights and HMRC Powers 4th ed

ISBN13: 9781780438757
New Edition ISBN: 9781784513283
Previous Edition ISBN: 9781847669759
Published: January 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

Guide to Taxpayers' Rights and HMRC Powers, Fourth Edition provides a thorough examination of the wide powers that HMRC possess and the limitations that apply to those powers. Most importantly, this handbook clearly explains the penalty regime for non-compliance and how to challenge HMRC if they threaten to penalise or charge interest on client tax returns.

The book primarily covers the main taxes, namely income tax, corporation tax, capital gains tax and VAT. It considers not only the legislation but also many important tribunal and court decisions on its interpretation.

Guide to Taxpayers' Rights and HMRC Powers, Fourth Edition covers the significant legislative changes as a result of the Finance Act 2014 and Finance Act 2015 including:

  • Accelerated payments and group relief;
  • Diverted profits tax (including administrative provisions);
  • Disposal of UK residential property by non-UK residents (including administrative provisions);
  • Changes to ATED returns;
  • Enforcement by deduction from accounts (direct recovery of tax debts);
  • Penalties (additional rules);
  • Penalties in connection with offshore asset moves;
  • Changes to the DOTAS regime;
  • Employment intermediaries: determination of penalties.
Guide to Taxpayers' Rights and HMRC Powers deals with operational issues such as enquiries into tax returns and practical advice on how to handle them, business record checks, HMRC investigations, the impact of the Human Rights Act on taxpayer rights, international co-operation in relation to tax enforcement and DOTAS. Particular attention is paid to the crucial concepts of 'reasonable excuse' and 'failure to take reasonable care'.

Chapter 1: Introduction
Chapter 2: Tax returns
Chapter 3: Enquiries and other interventions
Chapter 4: Special returns
Chapter 5: Information powers
Chapter 6: Assessments and claims
Chapter 7: Appeals and other proceedings
Chapter 8: Payment of the tax
Chapter 9: Collection and recovery
Chapter 10: Interest on overdue tax
Chapter 11: Interest receivable and repayment supplements
Chapter 12: Penalties
Chapter 13: HMRC's power of care and management
Chapter 14: Miscellaneous
Chapter 15: Disclosure of tax avoidance schemes