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Guide to Taxpayers' Rights and HMRC Powers, 6th Edition

Guide to Taxpayers' Rights and HMRC Powers, 6th Edition

Guide to Taxpayers' Rights and HMRC Powers, 6th Edition

Author: Robert Maas
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526507556

Previous Edition ISBN: 9781784513283
Published In: September 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Illustrates the growing breadth of HMRC powers, which seems to increase every year as successive Governments strive to counter tax avoidances and offshore tax evasion. As this process continues, the rights of tax payers become less evident and this book also clearly lays out what these are as well as the increasingly complex penalty regime for non-compliance and what steps practitioners can take on behalf of their client to challenge HMRC on any enquiries or decisions.

Includes commentary on the first phase of the government's Making Tax Digital (Initiative) which is due to take effect in 2019. It also addresses changes brought in by Finance (No 2) 2017 Act dealing with customs enforcement powers and the power to search vehicles and vessels, legislation covering Hidden economy conditionality, simplifying late submission and late payment sanctions, and extending time limit for offshore non-compliance.

It also includes the following cases: Crest Nicholson vs HMRC (SDLT tax avoidance), and Tooth vs HMRC (self-assessment).

Chapter 1: Introduction
Chapter 2: Tax returns
Chapter 3: Enquiries and other interventions
Chapter 4: Special returns
Chapter 5: Information powers
Chapter 6: Assessments and claims
Chapter 7: Appeals and other proceedings
Chapter 8: Payment of the tax
Chapter 9: Collection and recovery
Chapter 10: Interest on overdue tax
Chapter 11: Interest receivable and repayment supplements
Chapter 12: Penalties
Chapter 13: HMRC's power of care and management
Chapter 14: Miscellaneous
Chapter 15: Disclosure of tax avoidance schemes

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