HMRC Investigations Handbook 2014/15

ISBN-13: 9781847669896 / Angielski / Miękka / 2014 / 834 str.

Mark McLaughlin;Graham Funnell

Opis

HMRC Investigations Handbook 2014/15 will assist and support practitioners when representing UK clients under investigation. Outlining current UK law and practice, it is a guide through HMRC procedures, pinpointing the required role and responsibilities. Accessible and user-friendly, the book provides 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. It brings the reader up-to-date with the UK's new penalty tax regime for penalties and defaults. It also outlines how this substantial reform will operate in practice and the implications to working practices. Written by some of the UK's leading tax writers who share their experience in practice, the book will prove invaluable to anybody involved in an HMRC investigation, including tax investigation specialists, accountants in general practice, lawyers, tax advisers, and consultants.

Spis treści

Contents 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 Criminal investigations: direct tax Chapter 4 Contentious tax planning enquiries Chapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements Chapter 6 Practical aspects of an enquiry Chapter 7 Selection for enquiry Chapter 8 HMRC tactics and how to handle them Chapter 9 Meetings with HMRC Chapter 10 Controlling the investigation Chapter 11 Settlement negotiations Chapter 12 Alternative Dispute Resolution Chapter 13 Private records: are they 'private'? Chapter 14 Business record checks and examinations Chapter 15 HMRC's information powers Chapter 16 Preparing written disclosures for HMRC Chapter 17 Penalties Chapter 18 Tax appeals Chapter 19 Tax evasion and money laundering 558 Chapter 20 Single compliance process Chapter 21 VAT aspects Chapter 22 National Insurance aspects Chapter 23 Employment income