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HMRC Investigations Handbook 2018/19

HMRC Investigations Handbook 2018/19

Author: Mark Mclaughlin
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526506245

Previous Edition ISBN: 9781784513085
Published In: November 2018
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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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.

Section 1: Investigations and enquiries
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 Tax fraud: criminal investigations and prosecution – direct tax
Chapter 4 Contentious tax planning enquiries
Chapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements

Section 2: The progress of an enquiry
Chapter 6 Practical aspects of an enquiry
Chapter 7 Selection for enquiry
Chapter 8 Conduct of enquires
Chapter 9 Meetings with HMRC
Chapter 10 Conduct of a full enquiry
Chapter 11 Settlement negotiations
Chapter 12 Alternative Dispute Resolution

Section 3: Practical issues
Chapter 13 Voluntary disclosures
Chapter 14 Private records: are they 'private'? 477
Chapter 15 Business record checks and examinations
Chapter 16 HMRC's information powers
Chapter 17 Preparing reports for HMRC
Chapter 18 Penalties for error
Chapter 19 Penalties for failure to notify
Chapter 20 Tax appeals
Chapter 21 Accelerated payment notices and follower notices
Chapter 22 Tax debt collection
Chapter 23 Complaints about HMRC

Section 4: VAT, NIC, employment income
Chapter 24 VAT aspects
Chapter 25 National Insurance aspects
Chapter 26 Employment income