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Enforcement of Revenue


ISBN13: 9781854756879
ISBN: 1854756877
Published: April 2002
Publisher: Bloomsbury Professional
Country of Publication: Ireland
Format: Paperback
Price: Out of print



""This major new work constitutes a comprehensive yet easy-to-understand reference to the complex area of the enforcement of revenue law. It examines the duties and liabilities placed upon taxpayers as a result of legislation and common law and also looks at the duties and powers of the revenue authorities. The work is structured to follow the progression of a Revenue Commissioners' analysis of a taxpayer's affairs, looking at (among other things) Revenue audit and examination procedures, civil and criminal enforcement options, and the implications for tax advisors, auditors and lawyers. Relevant statutory provisions and caselaw are also discussed.The straightforward and practical style of the book will ensure that it appeals to practitioners and taxpayers alike.""

Contents:
""Chapter 1: IntroductionChapter 2: Audits & InvestigationsChapter 3: Revenue Information Gathering and Investigtion PowersChapter 4: EnforcementChapter 5: Advisors and AppealsChapter 6: Offences and PenaltiesChapter 7: ProsecutionsAppendix 1: Customer Service StandardsAppendix 2: Charter of RightsAppendix 3: Statement of Practice SP GEN 1/01Appendix 4: Statement of Practice SP-GEN/2/99 Revenue ProceduresAppendix 5: IT 32 Revenue Audit Guide for Small BusinessAppendix 6: Legislation under Chapter 38 Part 4Appendix 7: Statement of Practice SP/1/94 - Revenue PowersAppendix 8: Statement of Practice SP-GEN/1/99 Revenue Powers (Finance Act 1999)Appendix 9: Section 1002 - Deduction from payments due to defaulters of amounts due to relation to taxAppendix 10: Section 1086 of TCA 1997 (as amended)Appendix 11: Section 1079Appendix 12: Part 40 TCA 1997Appendix 13: Section 957 - AppealsAppendix 14: Schedule 29Appendix 15: TCA 1997 s531Appendix 16: Capital Acquisitions Tax Act 1976Appendix 17: Value Added Tax Act 1972Appendix 18: TCA 1997Table of CasesTable of StatutesIndexAppendix""