Taxpayer Safeguards 2nd Edition

When trouble arises with HMRC, it is essential to know what rights clients have in standing up to any real or perceived unfairness.

This book addresses in a practical manner the question of the safeguards that are available in particular circumstances. The book covers the whole spectrum of protections – statutory, judicial, administrative, and so on – setting these against the background of the rule of law.

The impressive scope of this book ranges across HMRC powers generally, enquiries, reasonable excuse, appeals, human rights, double jeopardy, offshore matters, criminal offences, internal review, mediation, judicial review, the HMRC charter, vulnerable taxpayers, and much more.

“Very timely in setting out the whole position in a clear and structured way.” – from the Foreword to the first edition by John Cullinane, CIOT public policy director.

“A really good book!” – TAXline, October 2020.

Contents (in brief)

• Introduction
• Information and inspection powers
• Assessments and self-assessment
• Main penalty regimes
• Post-2012 powers
• Appeals, settlements and reviews
• Administrative remedies
• Tax and the rule of law
• Appendix 1 – Overseas categories
• Appendix 2 – HMRC powers and appropriate safeguards
• Appendix 3 – Statutory instruments

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