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Tax Penalties: A Practitioner's Guide

Tax Penalties: A Practitioner's Guide

Tax Penalties: A Practitioner's Guide

Author: George Rowell; John Flood
Publisher: Sweet & Maxwell U.K.
ISBN: 9780414037311
Published In: April 2017
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This new work is a practical guide for tax advisers and practitioners dealing with clients who face penalties imposed by the HMRC, under both the new penalty regime and surviving elements of the old system.

It provides a complete guide to case work in this area, analysing key concepts, explaining legislation and case law, advising on procedure and grounding its commentary in practical tools.

Explains the new penalty structure and how it applies to current taxes
Discusses the scenarios where penalties can be imposed, what the penalties comprise and how they are calculated
Highlights which elements of the previous penalty regime still exist
Looks at the international dimension and other special situations
Goes through the procedural process, including the negotiation stage before HMRC issue a formal penalty notice
Shows how to challenge an actual or contemplated penalty
Analyses the key concepts, such as “reasonable care”, “reasonable excuse” and “special reasons”
Offers sample Grounds of Appeal and Statement of Case to assist practitioners appealing against penalties
Includes a quick reference table of the new penalties, the basis of their calculation and available defences
Features flowcharts to clarify procedures and the stages involved in calculating liability and quantum
Sets out sample calculations for each of the main penalties

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

Appendix 1: Schedules to the Finance Act

Appendix 2: Precedents

Appendix 3: Table of

penalty provisions tax-by-tax

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