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Taxpayer Safeguards: Rights and Protections for Individuals 2nd Edition

Taxpayer Safeguards: Rights and Protections for Individuals 2nd Edition

Name: Taxpayer Safeguards: Rights and Protections for Individuals 2nd Edition
Brand: Claritax Books
SKU: 9781912386512
Availability: InStock
Author: Robin Williamson
ISBN: 9781912386512

By Robin Williamson

Claritax Books February 2022

Specifications

ISBN-13: 9781912386512
Publisher: Claritax Books
Publication: February 2022
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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When trouble arises with HMRC, it is essential to know what rights clients have in standing up to any real or perceived unfairness. This book addresses in a practical manner the question of the safeguards that are available in particular circumstances. The book covers the whole spectrum of protections – statutory, judicial, administrative, and so on – setting these against the background of the rule of law.

The impressive scope of this book ranges across HMRC powers generally, enquiries, reasonable excuse, appeals, human rights, double jeopardy, offshore matters, criminal offences, internal review, mediation, judicial review, the HMRC charter, vulnerable taxpayers, and much more.

Abbreviations

Foreword

Preface

1. Introduction – HMRC powers and taxpayer safeguards

2. Information and inspection powers – safeguards and remedies

3. Assessments and self-assessment

4. Main penalty regimes and their remedies

5. Post-2012 powers and safeguards

6. Appeals, reviews and settlements

7. Administrative remedies

8. Tax and the rule of law

Appendix 1 – Overseas categories