Tax Penalties: A Practitioner's Guide, 2nd Edition

• Introduction 
• A new penalty regime
• The general concepts of the new penalty regime
• Transitional situations 
• Surviving elements of old penalty regime
• The international dimension and other special situations
• Challenging Penalties

George Rowell and John Flood

George Rowell MA (Oxon) is a barrister (2004 call) who specialises in tax litigation and  has substantial experience in tribunal practice and procedure. He began his career in-house with HMCE and HMRC, before moving to successful independent practice. He has had various articles published in legal and accountancy journals.

John Flood LLB is a barrister (1975 call) who retired after a career spent predominantly with HM Customs & Excise and latterly HM Revenue & Customs but also with the Serious Fraud Office. He was Head of VAT and Excise Litigation and subsequently Deputy Solicitor at HMCE. After the merger of the two Revenue departments, he served as Head of Tax Litigation and latterly as a Deputy Director of Special Investigations at HMRC. He has written a number of articles on penalties for Accountancy Age.