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This book is now Out of Print.
A new edition has been published, the details can be seen here:
HMRC Investigations Handbook 2018/19 isbn 9781526506245

HMRC Investigations Handbook 2016/17

Edited by: Mark Mclaughlin

ISBN13: 9781784513085
New Edition ISBN: 9781526506245
Previous Edition ISBN: 9781780431710
Published: February 2017
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

HMRC Investigations Handbook 2016/17 will assist and support when you are representing clients under investigation. Outlining current law and practice, it guides you through HMRC procedures pinpointing your role and responsibilities.

Accessible, user-friendly, and written to be used in practice, this title supplies a huge amount of guidance on all aspects of HMRC's investigative work - special civil investigations, criminal prosecutions, plus self assessment enquiries, VAT and customs visits, penalties and appeals.

The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering.

Section 1: Investigations and enquiries:
Chapter 1 HMRC enquiries: outline and recent developments
Chapter 2 Serious civil tax investigations into fraud and avoidance: Code of Practice 9 (Contractual Disclosure Facility) and Code of Practice 8
Chapter 3 Tax fraud: criminal investigations and prosecution – direct tax
Chapter 4 Contentious tax planning enquiries
Chapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements

Section 2: The progress of an enquiry:Chapter 6 Practical aspects of an enquiry
Chapter 7 Selection for enquiry
Chapter 8 Conduct of enquires
Chapter 9 Meetings with HMRC
Chapter 10 Conduct of a full enquiry
Chapter 11 Settlement negotiations
Chapter 12 Alternative Dispute Resolution

Section 3: Practical issues:Chapter 13 Voluntary disclosures
Chapter 14 Private records: are they 'private'?
Chapter 15 Business record checks and examinations
Chapter 16 HMRC's information powers
Chapter 17 Preparing reports for HMRC
Chapter 18 Penalties for error
Chapter 19 Penalties for failure to notify
Chapter 20 Tax appeals
Chapter 21 Accelerated payment notices and follower notices
Chapter 22 Tax debt collection
Chapter 23 Complaints about HMRC

Section 4: VAT, NIC, employment income:
Chapter 24 VAT aspects
Chapter 25 National Insurance aspects
Chapter 26 Employment income.