Edition 1st
Publication June 2020
Length 304pp
Suitable for Professional tax advisers
Price 85 (or see Bundles page)
ISBN 9781912386321

Taxpayer Safeguards and the Rule of Law


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 by John Cullinane, CIOT tax policy director.

A really good book!  TAXline, October 2020.

Robin Williamson MBE, CTA (Fellow), MA (Oxon), solicitor is a very experienced tax author and is well known to tax practitioners. He has been a senior technical editor with CCH, technical director of the CIOT's Low Incomes Tax Reform Group, and senior policy adviser to the Office of Tax Simplification. Currently, Robin is an independent author and commentator in the fields of tax, welfare and public policy. Read more here.

Contents include:

  • Ch. 1 - Introduction
  • Ch. 2 - Information and inspection powers
  • Ch. 3 - Assessments and self-assessment
  • Ch. 4 - Main penalty regimes
  • Ch. 5 - Post-2012 powers
  • Ch. 6 - Appeals, settlements and reviews
  • Ch. 7 - Administrative remedies
  • Ch. 8 - Tax and the rule of law
  • Appendix 1 - Overseas categories
  • Appendix 2 - HMRC powers and appropriate safeguards

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