Taxes management act : a practical guide to compliance, penalties and powers

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Bibliographic Information

Taxes management act : a practical guide to compliance, penalties and powers

Colin G. Davis

Longman, c1994

Available at  / 3 libraries

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Note

Includes index

Description and Table of Contents

Description

The book explains the disparate legislative provisions which set out compliance, penalties and powers of the Inland Revenue in respect of all mainstream UK taxes. Whilst each type of tax is treated thoroughly, the work also focuses on issues of interest across the taxing statutes, e.g. appeals. It concentrates on the impact of penalties, back duty and interest charges, as the consequences of falling foul of the provisions are highly punitive. The ability of tax payers to challenge the Inland Revenue is also discussed, particularly in light of recent case law, e.g. R v IRC. Also contained is coverage of the new system of self assessment for personal taxation which will be introduced in the Finance Act 1994 and the new system of pay and file for corporation tax, to be effective from September 1994 when the first returns will be made.

Table of Contents

  • Part 1 Income Tax and NIC, Corporation Tax and Capital Gains Tax: Income Tax and CGT. - The Present Regime
  • Income Tax and CGT - The New System of Self-Assessment
  • Corporation Tax - The Old Regime
  • Corporation Tax - Pay and File
  • PAYE
  • Subcontractors in the Construction Industry
  • National Insurance Contributions
  • Company Distributions and Annual Payments
  • Other Returns
  • Claims & Elections
  • Method of Paying Tax
  • Repayment Supplement
  • Appeals
  • Procedure before Commissioners
  • Clearance Procedures
  • Inland Revenue Information Powers
  • Fraud - Criminal Proceedings. Part 2 Inheritance Tax: Returns
  • Payment of Tax
  • Interest on Overdue Tax
  • Penalties
  • Recovery of Tax
  • Repayment of Tax
  • Determinations
  • Information Powers. Part 3 Value Added Tax: Restoration
  • Returns
  • Payment of VAT
  • Assessments and Determinations
  • Interest on Unpaid VAT
  • Repayment of VAT
  • Repayment Supplement
  • Appeals
  • Penalties
  • Customs and Exorcise Information Powers
  • Criminal Offences.

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