Dealing with Revenue Enquiries

Dealing with Revenue Enquiries

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"Dealing With Revenue Enquiries" is a complete guide for practitioners to the law and practice of full Inland Revenue enquiries under self-assessment. The title deals with the enquiry process from beginning to end, providing a step-by-step practical approach to enquiries and investigations covering corporate and personal tax investigations, whilst giving guidance on how to deal with the tax authorities. The book also: deals rigorously with the legal framework for enquiry work and the Revenue's information powers; analyses the Revenue's published guidance and highlights those areas where the Revenue are on weak ground and or the Revenue's own guidance is misconceived or incorrect; takes practitioners comprehensively through the entire enquiry process, providing guidance on thorny issues such as - burdensome initial requests by the Revenue for information; whether or not to attend meetings; obtaining agendas for meetings; the various techniques for quantifying irregularities; and more.
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Product details

  • Paperback | 743 pages
  • Tolley Publishing
  • London, United Kingdom
  • 0754524329
  • 9780754524328

Table of contents

Contents: 1 Introduction 2 An outline and comparison of the relevant aspects of Income Tax Self Assessment (ITSA) and Corporation Tax Self Assessment (CTSA) 3 Record Keeping 4 The return obligation/penalties for failure and incorrectness 5 'Discovery' 6 Inland Revenue information powers and their use 7 Revenue scrutiny of practising accountants 8 The Inland Revenue's approach to enquiry work under self-assessment 9 Early stages -- Inland Revenue procedures 10 Early stages -- considerations for taxpayers and advisers 11 Challenging the enquiry process; opening letters; challenging information notices 12 Continuing enquiries -- general considerations 13 Meetings, visits and raids 14 Quantification of irregularities and related negotiations 15 International aspects of enquiries and investigations 16 The law relating to closure, tax, interest, surcharge and penalties 17 Settlements in practice 18 Special Compliance Office accounts investigations 19 Proceedings before Commissioners APPENDICES - including Inland Reve
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