Dealing with Revenue Enquiries

"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 - burden some initial requests by the Revenue for information, whether or not to attend meetings, obtaining agendas for meetings, the various techniques for quantifying irregularities, the negotiation of settlement terms and penalty abatement; deals specifically with international aspects of enquiry work, Special Compliance Office enquiries, and proceedings before Commissioners.
Providing key analysis of the legislation, statutory penalties, record keeping and requirements to make returns, the book also contains excellent reference material in its comprehensive appendices. This title was previously published by Lexis Nexis (original ISBN: 0754524329).