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...