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Vol 23 No 6 June/July 2018

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Desmith out now
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This book is now Out of Print.
A new edition is due, details can be seen here:
Dealing with HMRC Business Tax Enquiries 2nd ed isbn 9781845923259

Dealing with Revenue Enquiries

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ISBN13: 9781845923334
ISBN: 1845923332
New Edition ISBN: 9781845923259
Published: February 2004
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

Original isbn - 0754524329
Dealing With Revenue Enquiries is a complete guide for practitioners to the law and practice of full Inland Revenue enquiries under self-assessment. The title deals with the enquiry process from beginning to end, providing a step-by-step practical approach to enquiries and investigations covering corporate and personal tax investigations, whilst giving guidance on how to deal with the tax authorities.

The book also:-

  • Deals rigorously with the legal framework for enquiry work and the Revenue's information powers
  • Analyses the Revenue's published guidance and highlights those areas where the Revenue are on weak ground and / or the Revenue's own guidance is misconceived or incorrect
  • Takes practitioners comprehensively through the entire enquiry process, providing guidance on thorny issues such as - burdensome initial requests by the Revenue for information; whether or not to attend meetings; obtaining agendas for meetings; the various techniques for quantifying irregularities; the negotiation of settlement terms and penalty abatement
  • Deals specifically with international aspects of enquiry work, Special Compliance Office enquiries, and proceedings before CommissionersProviding key anal

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1. Introduction
2. An outline and comparison of the relevant aspects of Income Tax Self Assessment (ITSA) and Corporation Tax Self Assessment (CTSA)
3. Record Keeping
4. The return obligation/penalties for failure and incorrectness
5. 'Discovery'
6. Inland Revenue information powers and their use
7. Revenue scrutiny of practising accountants
8. The Inland Revenue's approach to enquiry work under self-assessment
9. Early stages -- Inland Revenue procedures
10. Early stages -- considerations for taxpayers and advisers
11. Challenging the enquiry process
opening letters
challenging information notices
12. Continuing enquiries -- general considerations
13. Meetings, visits and raids
14. Quantification of irregularities and related negotiations
15. International aspects of enquiries and investigations
16. The law relating to closure, tax, interest, surcharge and penalties
17. Settlements in practice
18. Special Compliance Office accounts investigations
19. Proceedings before Commissioners
APPENDICES - including Inland Revenue material and codes of practice etc
Table of cases
Table of statutes
Table of statutory instruments
Table of international agreements
Table of Inland Revenue material and publications INDEX