Revenue Investigations and Enforcement

Revenue Investigations and Enforcement is a comprehensive user-friendly reference guide to the complex area of the enforcement of revenue law. It examines the duties and liabilities placed upon taxpayers as a result of legislation and common law, and also looks at the duties and powers of the revenue authorities. It is structured to follow the progression of a Revenue Commissioners' analysis of a taxpayer's affairs, looking at (among other things) Revenue audit and examination procedures, civil and criminal enforcement options, and the implications for tax advisors, auditors and lawyers. The relevant statutory provisions and caselaw are also covered.