Edition 1st
Publication May 2020
Length 250pp (est.)
Suitable for Professional tax advisers
Price 85
ISBN 9781912386321

Taxpayer Safeguards and the Rule of Law


This book will be published in the second half of May but may now be pre-ordered. To make immediate payment, please order from this page. If you prefer to pre-order for payment at the time of publication, please call us on the number above.

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 that are available: statutory, judicial, administrative, and so on. It sets these against the background of the rule of law.

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