Revenue investigations and appeals manual
Author(s)
Bibliographic Information
Revenue investigations and appeals manual
(Butterworths practice manual series)
Butterworths, 1990
2nd ed
Available at 4 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
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  Gunma
  Saitama
  Chiba
  Tokyo
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  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
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  United Kingdom
  Germany
  Switzerland
  France
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  United States of America
Note
Includes index
Description and Table of Contents
Description
Since 1977 when the Inland Revenue revised its approach examining the accounts of businesses in particular, and reorganised the investigative approach in examining return forms in general, the daily work of the tax practitioner has increasingly had to embrace confrontations with the Inland Revenue. Subsequently, the publication of the Report of the Committee on Enforcement Powers of the Revenue Departments indicated that further consolidation and streamlining of the Revenue's powers and efforts in this direction was appropriate. After due consultation with the accountancy bodies many of those recommendations were enacted, with the Finance Act of 1989 virtually completing the implementation of those recommendations. This book is intended, to be the working handbook of the practitioner when a client is involved in an "in depth" examination by the Inspector of Taxes, including investigations carried out by Enquiry Branch and Special Office. Of necessity there is an academic content since the perpetration of an examination/investigation must be in the context of the statutory duties and powers of the Inspector and the rights of the subject.
However, the emphasis is on the practical aspect; how to deal with the revenue, to respond to challenges and to guide the client through the unwelcome experience of a thorough examination of his returns by an investigating official. This volume also incorporates technical and practical information on the conduct of contentious appeal meetings.
Table of Contents
- Part 1 Revenue investigations: history and background
- tax office investigations
- opening manoeuvres - interviews
- revenue powers to obtain information
- pursuit of investigations
- assessments - discovery
- interest and penalties
- penalties - fraudulent or negligent conduct
- settlement and negotiations
- company settlements
- Enquiry Branch - function and criminal prosecution
- PAYE compliance
- Inland Revenue and special offices
- special investigation section
- the board's investigation office
- schedule E and the black economy
- company compliance - "pay and file". Part 2 Tax appeals: what is an appeal?
- initial procedures
- the arbiters
- the Inland Revenue - inspector, Revenue witnesses and legal representations
- the taxpayer
- procedure
- the hearing - tax appeals, other cases
- the outcome
- judicial review
- appeals from the commissioners
- summary and conclusion.
by "Nielsen BookData"