HMRC Investigations Handbook 2016/17 will assist and support when you are representing clients under investigation. Outlining current law and practice, it guides you through HMRC procedures pinpointing your role and responsibilities. Accessible, user-friendly, and written to be used in practice, 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.
CONTENTS: 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 4 Contentious tax planning enquiries
Chapter 5 Offshore tax investigations, disclosure campaigns and tax cooperation agreements Section 2: The progress of an enquiry
Chapter 6 Practical aspects of an enquiry
Chapter 7 Selection for enquiry
Chapter 8 Conduct of enquires
Chapter 9 Meetings with HMRC
Chapter 10 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 Tax appeals Chapter 21 Accelerated payment notices and follower notices
Chapter 22 Tax debt collection
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
