HMRC Investigations and Enquiries 2011/12: 2011/12

ISBN-13: 9781847665324 / Angielski / Miękka / 2011 / 508 str.

Graham Funnell;John Newth

Opis

HMRC Investigations and Enquiries 2011/12 will assist and support those representing clients under investigation. Outlining current UK law and practice, the book will guide the reader through HMRC procedures, pinpointing a practitioners role and responsibilities. Accessible, user-friendly, and written to be used in practice, it supplies a huge amount of guidance on all aspects of the UK's HMRC's investigative work: special civil investigations, criminal prosecutions, self-assessment enquiries, VAT and customs visits, penalties, and appeals. The practical advice covers interviews with HMRC, revenue information powers, tax appeals, settlement negotiations, as well vital information on the relationship between tax evasion and money laundering. HMRC Investigations and Enquiries 2011/12 will bring the reader up-to-date with the UK's new penalty tax regime for penalties and defaults. It outlines how this substantial reform will operate in practice and the implications to a practitioner's work. 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

1 Enquiries under self-assessment; 2 Special Investigations; 3 VAT and Revenue and Customs visits; 4 National Insurance visits; 5 National Insurance: fines, penalties and appeals; 6 NIC investigation trigger points; 7 Criminal investigations in relation to direct tax; 8 The nexus between tax evasion and money laundering; 9 Meetings with HMRC; 10 The information powers of HMRC; 11 Tax appeals; 12 Settlement negotiations; 13 Employees and directors; 14 The new penalty regime; 15 Tax avoidance investigations.