HMRC Investigations Handbook 2018/19

This title supplies a huge amount of guidance on all aspects of HMRC's investigative work - special civil investigations, criminal prosecutions, plus self assessment enquiries, VAT and customs visits, penalties and appeals.

The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering. Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up to date.

Written by a veritable 'who's who' of practitioners specialising in this area, the book is structured to follow the path of a potential investigation and as such, allow the reader to quickly find the information they are looking for.

The new edition brings practitioners up to date with Finance Acts 2017 and 2018 including the changes relating to the rules around promoters of tax avoidance schemes (POTAS), and the introduction of new legislation dealing with the issue of partial closure notices by HMRC.

Also covered is the requirement to correct certain offshore tax non-compliance.

The book is also up to date with the updated Money Laundering Regulations, and the Criminal Finances Act 2017 and relevant new case law.