Guide to Taxpayers' Rights and HMRC Powers

Guide to Taxpayers' Rights and HMRC Powers, Third Edition provides a thorough examination of the wide powers that HMRC possess and the limitations that apply to those powers. Most importantly, this handbook clearly explains the penalty regime for non-compliance and how to challenge HMRC if they threaten to penalise or charge interest on client tax returns. One authoritative text; five years of change Since publication of the previous edition in 2009, major changes including the HMRC Review of Powers have dramatically altered the landscape. This timely edition is updated with: * All HMRC powers legislated in the Finance Acts up to 2013 and the major proposals in the Finance Bill 2014 * New coverage of the Construction Industry Scheme, RTI and changes to agent authorisation * Reworked chapters on HMRC interventions, appeals and other proceedings * Amendments to the DOTAS rules Case law: summarised, unpicked, explained With an impressive treatment of the substantive case law which has emerged over the years, this title provides detailed coverage of all the important court and tribunal decisions that affect the interpretation of the relevant legislation. Drawing on over 40 years' experience, author Robert Maas is ideally placed to give guidance on the key concepts of 'reasonable excuse' and 'failure to take reasonable care' which can offer crucial protection for taxpayers during hearings. The practical tips you need Addressing the main taxes; namely income tax, corporation tax, capital gains tax and VAT, this book also deals with operational issues such as business record checks, HMRC investigations, the impact of the Human Rights Act on taxpayers' rights, enquiries into tax returns and useful advice on how to handle them. Who should read this book? Guide to Taxpayers' Rights and HMRC Powers is an essential resource for all tax practitioners, tax advisers and accountants who require up-to-date knowledge of the administrative rules and potential penalties for self-assessment. Previous edition ISBN: 9781847662668

Table of Contents:
Chapter 1 Introduction Chapter 2 Tax Returns Chapter 3 Enquiries and Other Interventions Chapter 4 Special Returns Chapter 5 Information Powers Chapter 6 Assessments and Claims Chapter 7 Appeals and Other Proceedings Chapter 8 Payment of the Tax Chapter 9 Collection and Recovery Chapter 10 Interest on Overdue Tax Chapter 11 Interest Receivable and Repayment Supplements Chapter 12 Penalties Chapter 13 HMRC's Power of Care and Management Chapter 14 Miscellaneous Chapter 15 Disclosure of Tax Avoidance Schemes

About the Author :
Robert W Maas FCA FTII FIIT TEP is one of the UK's leading tax experts and is an experienced tax writer and speaker

Review :
Any practitioner who needs a good grasp of this complex and important topic...should have a copy of this book close to their desks and refer to it frequently. TAXline