Revenue investigations and appeals manual
Author(s)
Bibliographic Information
Revenue investigations and appeals manual
（Butterworths practice manual series）
Butterworths, 1990
2nd ed
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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.
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