Guide to Taxpayers' Rights and HMRC Powers, 2nd edition

"I can think of no better guide than this book" Taxation Magazine, Aug 2009

Now fully updated, this superb title from leading practitioner Robert Maas provides a thorough examination of statutory provisions on which HMRC’s approach to investigations, to tax collection and to penalties, is based.

Guide to Taxpayers' Rights and HMRC Powers 2/ed provides a detailed explanation of relevant legislation and related case law and HMRC practices. It focuses on the boundaries of the powers of the HMRC and the statutory rights that the taxpayer has when confronted by the Inland Revenue.

Whatever situation you face as an adviser, this practical book will supply the answers. Order your copy without delay.

Reviews:

Robert Maas's Guide to Taxpayers' Rights and HMRC Powers was always going to be an informative read and it didn't disappoint. As many readers will know, Robert has been heavily involved with the current review of HMRC powers and is therefore ideally placed to offer useful commentary on the subject, from a theoretical as well as from a practical perspective.

The title of the work is a bit of a misnomer because, as Robert himself notes, taxpayers' rights are few and far between. Nevertheless, those rights that do exist are properly covered. From a barrister's perspective, I would perhaps have wanted Robert to say a little more about judicial review – generally an option of last resort but, in this area, often the only option – even if only to emphasise that it is subject to very strict time limits. However, that is only a minor quibble.

I suspect that many readers will use this book as a reference guide when dealing with a particular investigation and, therefore, few will read it from cover to cover. However, I would thoroughly recommend that the first chapter of the book should be read by every practitioner in the country. It provides a concise explanation of the relationship between taxpayer, agent and HMRC and provides a useful reminder that sometimes HMRC will ask for things to which they are not entitled and that a polite ‘no' will not lead to increased penalties for lack of co-operation.

Robert takes this point further by reminding practitioners that it can nevertheless be in clients' interests for information to be supplied even if the information is not compellable by HMRC as this could reduce the time expended in dealing with an enquiry. On the other hand, Robert warns the same practitioners that some HMRC officers will use the additional information to instigate further investigations – something that can be done more easily under HMRC's powers under FA 2008, Sch 36, which are fully discussed. As to the dilemma, Robert offers no magic solution – each case should be considered on its own merits. (Of course, life would be easier if HMRC limited their requests for information to that to which they are entitled under the law.)

The discussion on closure notices and discovery assessments is also very well written and will no doubt prove to be an extremely useful reference source. Similarly with the discussions of the new internal review procedures and appeals to the tribunals and HMRC's penalty powers that came into force on 1 April 2009, both of which will be well worth a read as practitioners get used to the new rules.

The only weakness in the text is that it was written while the onslaught of new HMRC powers continued unabated. Although this means that a further revised edition will be most welcome, I would nevertheless recommend that every firm has a copy of the latest edition. Because of the current economic climate, HMRC will have no qualms about using every power that it has in its arsenal. It is therefore incumbent on every practitioner to know how to deal with these powers. I can think of no better guide than this book.

Reviewed by Keith Gordon, Atlas Chambers
Taxation Magazine
August 2009, p.211