Tax penalties have become an increasingly important topic with the introduction in 2007 of a stringent penalty. The legislative project to create this new penalty system is largely complete applying to nearly all taxes. Penalty cases are the most frequent type of case put before the tax tribunal. In addition there are many thousands of penalties which do not proceed to an actual appeal but still need to be dealt with by practitioners.

This new title includes guidance for advising with clients who face penalties imposed by the HMRC, showing the key concepts of the penalty regime providing worked examples – using sample calculations – for each of the main kinds of penalty.