HMRC Investigations Handbook 2018/19
This title supplies a huge amount of guidance on all aspects of HMRC's investigative work - special civil investigations, criminal prosecutions, plus self assessment enquiries, VAT and customs visits, penalties and appeals.
The practical advice covers interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering. Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up to date.
Written by a veritable 'who's who' of practitioners specialising in this area, the book is structured to follow the path of a potential investigation and as such, allow the reader to quickly find the information they are looking for.
The new edition brings practitioners up to date with Finance Acts 2017 and 2018 including the changes relating to the rules around promoters of tax avoidance schemes (POTAS), and the introduction of new legislation dealing with the issue of partial closure notices by HMRC.
Also covered is the requirement to correct certain offshore tax non-compliance.
The book is also up to date with the updated Money Laundering Regulations, and the Criminal Finances Act 2017 and relevant new case law.
- SECTION 1 - INVESTIGATIONS AND ENQUIRIES
- Chapter 1 – HMRC enquiries – outline and recent developments
- Chapter 2 – Serious civil tax investigations into fraud and avoidance: Code of Practice 9 (Contractual Disclosure Facility) and Code of Practice 8
- Chapter 3 – Tax fraud: criminal investigations and litigation– direct tax
- Chapter 5– Contentious Tax Planning Enquiries
- Chapter 5 – Offshore disclosure facilities and HMRC campaigns
- SECTION 2 – THE PROGRESS OF AN ENQUIRY
- Chapter6 – Introduction: Practical aspects of an enquiry
- Chapter 7 – Selection for Enquiry
- Chapter 8 – Conduct of Enquiries
- Chapter 9 – Meetings with HMRC
- Chapter10 – Conduct of a full enquiry
- Chapter 11– Settlement negotiations
- Chapter 12– Alternative Dispute Resolution
- SECTION 3 – PRACTICAL ISSUES
- Chapter 13– Voluntary disclosures
- Chapter 14 – Private records – are they 'private'
- Chapter 15 – Inspection Powers
- Chapter 16– HMRC's information powers
- Chapter 17 – Preparing reports for HMRC
- Chapter 18 – Penalties for Error
- Chapter 19 – Penalties for Failure to Notify
- Chapter 20– Closure notices, tax appeals, tax tribunals, HMRC reviews,
- Chapter 21– APNs/Follower notices
- Chapter 22– Debt collection and time to pay
- Chapter 23 – Complaints about HMRC
- SECTION 4 - VAT, NIC, EMPLOYMENT INCOME
- Chapter 24– VAT aspects
- Chapter 25– National Insurance aspects
- Chapter 26– Employment Tax Issues