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The Resource Guide to taxpayers' rights and HMRC powers

Guide to taxpayers' rights and HMRC powers

Label
Guide to taxpayers' rights and HMRC powers
Title
Guide to taxpayers' rights and HMRC powers
Creator
Subject
Language
eng
Summary
This book provides an examination of the wide powers that HMRC possess and the limitations that apply to those powers. It explains the penalty regime for non-compliance and how to challenge HMRC if they threaten to penalise or charge interest on tax returns. The book primarily covers the income tax, corporation tax, capital gains tax, VAT and PAYE. It provides an explanation of relevant legislation and related case law and HMRC practices. This edition addresses also the new provisions included in Finance Act 2018 covering hidden economy conditionality, simplifying late submission and late payment sanctions, and extending time limit for offshore non-compliance. Further, this edition is updated to include commentary on the Government's Making Tax Digital (MTD) initiative, the administrative rules for the April 2019 loan charge and the new VAT DOTAS rules. The various chapters deal with: Administration of the tax system; tax returns; enquiries and other interventions; special returns; information powers; assessment and claims; appeals and other proceedings; payment of the tax; collection and recovery; interest on overdue tax; interest receivable and repayment supplements; penalties; HMRC's Power of Care and Management; disclosure of tax avoidance schemes and serial tax avoiders
http://library.link/vocab/creatorName
Maas, R.W
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax authorities
  • taxpayer rights
  • self-assessment
  • tax return
  • corporate income tax
  • capital gains tax
  • income tax
  • PAYE
  • exchange of information
  • appeal
  • collection of tax
  • recovery of tax
  • penalties
  • disclosure
  • VAT
  • tax avoidance
  • case law
Label
Guide to taxpayers' rights and HMRC powers
Instantiates
Publication
Edition
6th ed.
Extent
xcii, 897 p.
Isbn
9781526507556
Label
Guide to taxpayers' rights and HMRC powers
Publication
Edition
6th ed.
Extent
xcii, 897 p.
Isbn
9781526507556

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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