Guide to Taxpayers' Rights and Hmrc Powers: Fourth Edition

ISBN-13: 9781780438757 / Angielski / Miękka / 2016 / 738 str.

Robert Maas

Opis

This fourth edition of "Guide to Taxpayers' Rights and HMRC Powers" provides a thorough examination of the wide powers that the UK's HMRC possess and the limitations that apply to those powers. Most importantly, this handbook clearly explains the penalty regime for non-compliance and how to challenge HMRC if they threaten to penalize or charge interest on client tax returns. The book primarily covers the main UK taxes - namely income tax, corporation tax, capital gains tax, and VAT. It considers not only UK legislation, but also many important tribunal and court decisions on its interpretation, and it discusses the significant legislative changes as a result of the Finance Act 2014 and Finance Act 2015 including: accelerated payments and group relief * diverted profits tax (including administrative provisions) * disposal of UK residential property by non-UK residents (including administrative provisions) * changes to ATED returns * enforcement by deduction from accounts (direct recovery of tax debts) * penalties (additional rules) * penalties in connection with offshore asset moves * changes to the DOTAS regime * employment intermediaries: determination of penalties. "Guide to Taxpayers' Rights and HMRC Powers" deals with operational issues, such as enquiries into tax returns and practical advice on how to handle them, business record checks, HMRC investigations, the impact of the Human Rights Act on taxpayer rights, international cooperation in relation to tax enforcement, and DOTAS. Particular attention is paid to the crucial concepts of 'reasonable excuse' and 'failure to take reasonable care'.

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