HMRC Investigations Handbook 2016/17

ISBN-13: 9781784513085 / Angielski / Miękka / 2017 / 1120 str.

Mark McLaughlin

Opis

HMRC Investigations Handbook 2016/17 will assist and support when you are representing clients under investigation. Outlining current law and practice, it guides you through HMRC procedures pinpointing your role and responsibilities. Accessible, user-friendly, and written to be used in practice, 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.

Spis treści

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 4 Contentious tax planning enquiries Chapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements Section 2: The progress of an enquiry Chapter 6 Practical aspects of an enquiry Chapter 7 Selection for enquiry Chapter 8 Conduct of enquires Chapter 9 Meetings with HMRC Chapter 10 Conduct of a full enquiry Chapter 11 Settlement negotiations Chapter 12 Alternative Dispute Resolution 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 Tax appeals Chapter 21 Accelerated payment notices and follower notices Chapter 22 Tax debt collection Chapter 23 Complaints about HMRC Section 4: VAT, NIC, employment income Chapter 24 VAT aspects Chapter 25 National Insurance aspects Chapter 26 Employment tax issues