HMRC Investigations Handbook 2014/15

HMRC Investigations Handbook 2014/15 follows the process of an investigation from the outset through to settlement. Written by a range of high profile investigations specialists, this practical guide explains HMRC's approach to an investigation and outlines the steps practitioners must follow to ensure they are complying with statutory requirements and dealing with HMRC effectively, while also acting in their clients' best interests. Keep pace with major HMRC change 'HMRC has changed fundamentally; it has become leaner (and some might argue) meaner.' Mark McLaughlin, from the Preface to this edition In 2012/13, the number of HMRC investigations was double the previous year's figure. Operating within this climate of increasing scrutiny, more individuals and small businesses are seeking help from accountants and tax advisers to deal with the process. HMRC Investigations Handbook allows you to provide your clients with the first-rate service they deserve when dealing with the difficulties of an investigation. Hot topics; new chapters; key cases Relaunched for 2014, this edition contains all the latest updates on this fast-moving and contentious area: Key announcements in Budget 2014 and Finance Act 2014 Expert commentary on HMRC practices and procedures, including the contractual disclosure facility, the Liechtenstein Disclosure Facility, private records, information notices, penalties for errors, enquiry notices and closure notices New chapters covering the single compliance process, alternative dispute resolution, business record checks and examinations, and offshore disclosure facilities and HMRC campaigns Recent case law: While v HMRC (discovery); Beckwith v HMRC (information powers); Long v R & C Comrs (information notices) Your source of support Whether you've dealt with HMRC for years or you're a relative newcomer to the investigation process, the game keeps changing as the Revenue increase their powers. HMRC Investigations Handbook provides the practical support you need with case studies, tips and summaries of key points throughout. Equipping you with the knowledge and confidence to deal with HMRC, this invaluable guide also covers: The rights that you and your clients possess The questions you should ask before and during an enquiry The research and preparation you need to undertake The information you are required to provide Designed with you in mind Following market research into what would constitute a useful tool for practitioners, this title has been restructured into four user-friendly sections which address enquiries and investigations, the progress of an enquiry, practical issues, and VAT, NIC and employment income, allowing quick access to relevant commentary on the various stages of the enquiry process. Who should buy this book? This unique handbook provides an invaluable point of reference for all small to medium-sized practitioners whose clients include those facing enquiries. Previous edition ISBN: 9781847665324