Guide to Taxpayers' Rights and Hmrc Powers

ISBN-13: 9781784513283 / Angielski / Miękka / 2017 / 928 str.

Robert Maas

Spis treści

Chapter 1 Introduction Chapter 2 Tax Returns Chapter 3 Enquiries and Other Interventions Chapter 4 Special Returns Chapter 5 Information Powers Chapter 6 Assessments and Claims Chapter 7 Appeals and Other Proceedings Chapter 8 Payment of the Tax Chapter 9 Collection and Recovery Chapter 10 Interest on Overdue Tax Chapter 11 Interest Receivable and Repayment Supplements Chapter 12 Penalties Chapter 13 HMRC’s Power of Care and Management Chapter 14 Miscellaneous Chapter 15 Disclosure of Tax Avoidance Schemes Chapter 16 Serial Tax Avoiders Appendix Main Implementation Dates for HMRC Powers