Guide to Taxpayers’ Rights and HMRC Powers by Robert Maas – Edition 2017

Guide to Taxpayers’ Rights and HMRC Powers, Fifth Edition provides a thorough examination of the wide powers that HMRC possess and the limitations that apply to those powers. Most importantly, this handbook clearly explains the penalty regime for non-compliance and how to challenge HMRC if they threaten to penalise or charge interest on client tax returns. The book primarily covers the main taxes, namely income tax, corporation tax, capital gains tax and VAT. It considers not only the legislation but also many important tribunal and court decisions on its interpretation. Guide to Taxpayers’ Rights and HMRC Powers deals with operational issues such as enquiries into tax returns and practical advice on how to handle them, business record checks, HMRC investigations, the impact of the Human Rights Act on taxpayer rights, international co-operation in relation to tax enforcement and DOTAS. Particular attention is paid to the crucial concepts of ‘reasonable excuse’ and ‘failure to take reasonable care’.