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Dicey, Morris & Collins: The Conflict of Laws

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Digital Assets and Probate: A Practitioner's Guide



  


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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Discovery Assessments: How to Challenge Them 3rd ed isbn 9781912386598

Discovery Assessments: How to Challenge Them 2nd ed


ISBN13: 9781912386161
New Edition ISBN: 9781912386598
Previous Edition ISBN: 9781908545145
Published: February 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print



The only book on the market that focuses exclusively on the topic of discovery assessments.

Self-assessment was meant to bring greater finality to taxpayers' affairs, but cutbacks at HMRC mean that fewer enquiries are being pursued. Consequently, when errors are picked up, HMRC are increasingly relying on their powers to make discovery assessments. Frequently, however, HMRC overlook (and often fail even to mention) the statutory safeguards that are intended to protect taxpayers from challenges outside a formal SA enquiry. It is only with a clear guide as to the extent of HMRC's powers that advisers can ensure that they protect their clients from inappropriate challenges.

The rules have been subject to considerable scrutiny, particularly in the past seven years, and the author of this title has been involved in many of the leading cases. His book provides tax advisers with a clear and comprehensive guide to the rules concerning discovery assessments and contains much practical advice explaining how such assessments may be challenged.

New for this edition:

  • the extended time limits for offshore-related matters
  • analysis of the decision in Anderson summarising the key ingredients of a discovery assessment
  • case law concerning staleness of assessments
  • the meaning of “deliberate conduct”
  • case law concerning section 29(5) (Hicks), and
  • other case law and legislative developments concerning the validity of discovery assessments

Subjects:
Taxation
Contents:
1. Overview of the book
2. Introduction to discovery assessments
3. The meaning of “discover”
4. Careless or deliberate conduct
5. Insufficiency of disclosure
6. Defences against a discovery assessment
7. Time limits for discovery assessments
8. Procedural matters
9. Consequential claims by taxpayers
10. Interaction between discovery assessments and investigatory powers

Appendix 1 – Statement of Practice 8 (1991) (Annotated)
Appendix 2 – Statement of Practice 1 (2006) (Annotated)

Series: Claritax Books

Non-UK Domiciled Individuals: UK Tax Compliance and Planning ISBN 9781912386659
To be published December 2023
Claritax Books
£95.00
Schedule 36 Notices: HMRC information requests 2nd ed ISBN 9781912386727
Published October 2022
Claritax Books
£85.00
Taxation of Partnerships 2nd ed ISBN 9781912386567
Published October 2022
Claritax Books
£85.00
Cryptocurrency and Other Digital Assets: Tax Law and Practice ISBN 9781912386536
Published September 2022
Claritax Books
£80.00
Employee Share Schemes: Equity Reward for Private Companies 2nd ed ISBN 9781912386208
Published July 2022
Claritax Books
£85.00
Tax Appeals: Law and Practice at the FTT 5th ed ISBN 9781912386604
Published February 2022
Claritax Books
£85.00
Taxpayer Safeguards: Rights and Protections for Individuals 2nd ed ISBN 9781912386512
Published February 2022
Claritax Books
£85.00
Discovery Assessments: How to Challenge Them 3rd ed ISBN 9781912386598
Published January 2022
Claritax Books
£85.00
Construction Industry Scheme: Guidance and Commentary 3rd ed ISBN 9781912386451
Published November 2021
Claritax Books
£80.00
Personal Representatives: A Guide for Tax Practitioners 2nd ed ISBN 9781912386413
Published August 2021
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests ISBN 9781912386499
Published July 2021
Claritax Books
£85.00
Capital Allowances 2021-22 ISBN 9781912386376
Published May 2021
Claritax Books
Out of print
Inheritance Tax: Lifetime Transfers and the Death Estate ISBN 9781912386345
Published October 2020
Claritax Books
Out of print
Pension Tax Guide 2020-21 ISBN 9781912386369
Published August 2020
Claritax Books
Out of print
Out of print
Furnished Holiday Lettings: A Tax Guide 4th ed ISBN 9781912386222
Published June 2020
Claritax Books
£70.00
Taxation of Partnerships ISBN 9781912386314
Published June 2020
Claritax Books
Out of print
Main Residence Relief 3rd ed ISBN 9781912386239
Published April 2020
Claritax Books
£80.00
Living and Working Abroad ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Out of print
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
£80.00
Out of print
Personal Representatives: A Guide for Tax Practitioners ISBN 9781912386116
Published March 2019
Claritax Books
Out of print
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
Out of print
Managing Risk: A Guide for Accountants and Tax Advisers ISBN 9781912386130
Published February 2019
Claritax Books
Out of print
Employment Status: A Tax Guide 4th ed ISBN 9781912386024
Published January 2019
Claritax Books
£85.00
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Out of print
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Enterprise Investment Scheme and Other Venture Capital Reliefs ISBN 9781912386048
Published May 2018
Claritax Books
£70.00
VAT Registration: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Construction Industry Scheme: Guidance and Commentary 2nd ed ISBN 9781908545954
Published November 2017
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Out of print
Residence: The Definition in Practice 3rd ed ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print