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Illustrates the growing breadth of HMRC powers, which seems to increase every year as successive Governments strive to counter tax avoidances and offshore tax evasion.
As this process continues, the rights of tax payers become less evident and this book also clearly lays out what these are as well as the increasingly complex penalty regime for non-compliance and what steps practitioners can take on behalf of their client to challenge HMRC on any enquiries or decisions.
Includes commentary on the first phase of the government's Making Tax Digital (Initiative) which is due to take effect in 2019. It also addresses changes brought in by Finance (No 2) 2017 Act dealing with customs enforcement powers and the power to search vehicles and vessels, legislation covering Hidden economy conditionality, simplifying late submission and late payment sanctions, and extending time limit for offshore non-compliance.
It also includes the following cases: Crest Nicholson vs HMRC (SDLT tax avoidance), and Tooth vs HMRC (self-assessment).