"Guide to Taxpayers' Rights and HMRC Powers (6th edition) is an essential resource for all tax practitioners, tax advisers and accountants."
Robert Maas is one of the UK’s acknowledged experts in the taxation of the various forms of employment. “Guide to Taxpayers’ Rights and HMRC Powers (6th edition) explains the rights of taxpayers, analyses the increasingly complex penalty regime for non-compliance and gives advice on what steps practitioners can take on behalf of their clients to challenge HMRC on any enquiries and decisions.
Guide to Taxpayers’ Rights and HMRC Powers illustrates the growing breadth of HMRC powers which seem to increase every year as successive governments strive to counter tax avoidance and offshore tax evasion. As this process continues, the rights of taxpayers become less evident and this book clearly lays out what these are, as well as the increasingly complex penalty regime for non-compliance and what steps practitioners can take on behalf of their client to challenge HMRC on any enquiries or decisions.
This new edition includes new FA 2018 provisions covering hidden economy conditionality, simplifying late submission and late payment sanctions, and extending time limits for offshore non-compliance.
As well as full coverage of new tax cases, it also includes commentary on the Making Tax Digital initiative, the administrative rules for the April 2019 loan charge and the new VAT DOTAS rules.
Key updates for this edition:
– 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.
– Includes coverage of important new cases including:
— R (on application of Jiminez) v FTT (scope of information notices)
— J P Whitter (Wearwell Engineers) Ltd v HMRC (removal from CIS)
— HMRC v Raymond Tooth (deliberate inaccuracy)
— Raftopolou v HMRC (interpretation of TMA 1970, s 118(2)).
For further information or to order your copy, visit: https://www.bloomsburyprofessional.com/uk/guide-to-taxpayers-rights-and-hmrc-powers-9781526507556/