Guide to Taxpayers' Rights and HMRC Powers

Description

Guide to Taxpayers' Rights and HMRC Powers, Sixth Edition 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. Finance Act 2018 included new provisions covering hidden economy conditionality, simplifying late submission and late payment sanctions, and extending time limit for offshore non-compliance; and the new edition addresses all these areas. 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)). This book is an essential resource for all tax practitioners, tax advisers and accountants.

Robert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax and one of the leading experts in his field.

The appropriate balance that ought to be struck between taxpayers' rights and tax authorities' powers is not one which has found universal consensus. For those who wish to embark on a normative journey to find the appropriate balance, the first step will be equipping oneself with a rigid understanding of the way that things actually are. For taxpayers, their advisers and students meanwhile, the practical merit of Maas' text is obvious. There is, in short, something in Maas' book for everybody. * British Tax Review *