Taxation

Taxpayer Safeguards: Rights and Protections for Individuals 2nd Edition

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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Details

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.

Table of Contents

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
Appendix 2 – Checklist of main HMRC powers and statutory safeguards
Table of primary legislation
Table of statutory instruments
European legislation
Index of cases
General index
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
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