HMRC Investigations Handbook 2018/19

By: Mark McLaughlin
ISBN: 9781526506245

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£140.00
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About HMRC Investigations Handbook 2018/19

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. Of all the areas of tax law in the UK, the... Read more

About HMRC Investigations Handbook 2018/19

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. Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up to date.

Written by a veritable ‘who’s who’ of practitioners specialising in this area, the book is structured to follow the path of a potential investigation and as such, allow the reader to quickly find the information they are looking for.

The new edition brings practitioners up to date with Finance Acts 2017 and 2018 including the changes relating to the rules around promoters of tax avoidance schemes (POTAS), and the introduction of new legislation dealing with the issue of partial closure notices by HMRC.

Also covered is the requirement to correct certain offshore tax non-compliance.

The book is also up to date with the updated Money Laundering Regulations, and the Criminal Finances Act 2017 and relevant new case law.

Table of Contents

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 litigation– direct tax
Chapter 5– Contentious Tax Planning Enquiries
Chapter 5 – Offshore disclosure facilities and HMRC campaigns (still to come)

SECTION 2 – THE PROGRESS OF AN ENQUIRY

Chapter6 – Introduction: Practical aspects of an enquiry
Chapter 7 – Selection for Enquiry
Chapter 8 – Conduct of Enquiries
Chapter 9 – Meetings with HMRC
Chapter10 – Conduct of a full enquiry
Chapter 11– Settlement negotiations
Chapter 12– Alternative Dispute Resolution (still to come)

SECTION 3 – PRACTICAL ISSUES
Chapter 13– Voluntary disclosures
Chapter 14 – Private records – are they ‘private’
Chapter 15 – Inspection Powers
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– Closure notices, tax appeals, tax tribunals, HMRC reviews,
Chapter 21– APNs/Follower notices (still to come)
Chapter 22– Debt collection and time to pay
Chapter 22 – Complaints about HMRC

SECTION 4 – VAT, NIC, EMPLOYMENT INCOME

Chapter 24– VAT aspects
Chapter 25– National Insurance aspects
Chapter 26– Employment Tax Issues

Index

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