Hmrc Investigations Handbook 2018/19

ISBN-13: 9781526506245 / Angielski / Miękka / 2018 / 1224 str.

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 5– Contentious Tax Planning Enquiries Chapter 5 – Offshore Tax Investigations, Compliance and Penalties 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– Discovery Chapter 14 – Voluntary Disclosures Chapter 15 – Private records - are they private? Chapter 16 - HMRC's information and inspection powers Chapter 17 – Preparing reports for HMRC Chapter 18 – Penalties for error and failure to notify Chapter 19 – Penalty mitigation Chapter 20– Tax appeals Chapter 21– APNs/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 Index