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HMRC Investigations Handbook 2014/15

HMRC Investigations Handbook 2014/15

Author: Mark McLaughlin
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781847669896
Published In: November 2014
Format: Paperback , 834 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

HMRC Investigations Handbook 2014/15 follows the process of an investigation from the outset through to settlement. Written by a range of high profile investigations specialists, this practical guide explains HMRC's approach to an investigation and outlines the steps practitioners must follow to ensure they are complying with statutory requirements and dealing with HMRC effectively, while also acting in their clients' best interests.

Keep pace with major HMRC change

'HMRC has changed fundamentally; it has become leaner (and some might argue) meaner.' Mark McLaughlin, from the Preface to this edition

In 2012/13, the number of HMRC investigations was double the previous year's figure. Operating within this climate of increasing scrutiny, more individuals and small businesses are seeking help from accountants and tax advisers to deal with the process. HMRC Investigations Handbook 2014/15 allows you to provide your clients with the first-rate service they deserve when dealing with the difficulties of an investigation.

An up-to-date resource

Following market research into what would constitute a useful handbook for practitioners, this edition has been relaunched with all the latest updates on this fast-moving and contentious area:

• Key announcements in Budget 2014 and Finance Act 2014
• Expert commentary on HMRC practices and procedures, including the contractual disclosure facility, the Liechtenstein Disclosure Facility, private records, information notices, penalties for errors, enquiry notices and closure notices
• New chapters covering the single compliance process, alternative dispute resolution, business record checks and examinations, and offshore disclosure facilities and HMRC campaigns
• Recent case law: While v HMRC (discovery) and Beckwith v HMRC (information powers)

Designed with you in mind

Restructured into four user-friendly sections which address enquiries and investigations, the progress of an enquiry, practical issues, and VAT, NIC and employment income, this book allows quick access to relevant commentary on the various stages of the enquiry process.

Who should buy this book?

If you're a small to medium-sized practitioner with clients facing enquiries, equip yourself with the knowledge you need by ordering your copy of this invaluable reference source.

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