Guide to taxpayers' rights and HMRC powers:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Haywards Heath
Tottel
2009
|
| Ausgabe: | 2. ed. |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XLVII, 438 S. |
| ISBN: | 9781847662668 |
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| 245 | 1 | 0 | |a Guide to taxpayers' rights and HMRC powers |c Robert W. Maas |
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| 300 | |a XLVII, 438 S. | ||
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Datensatz im Suchindex
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|---|---|
| adam_text | IMAGE 1
GUIDE TO TAXPAYERS RIGHTS
AND HMRC POWERS
SECOND EDITION
ROBERT W MAAS FCA FTII FIITTEP OF BLACKSTONE FRANKS LLP
TPITOTTEL * ^^ N II H I I ; H I N E P U B L I S H I NG
IMAGE 2
CONTENTS
PREFACE V
TABLE OF STATUTES XV
TABLE OF STATUTORY INSTRUMENTS XXXVII
TABLE OF CASES X I I
CHAPTER 1 INTRODUCTION 1
CHAPTER 2 ADMINISTRATION OF THE TAX SYSTEM 7
HM REVENUE & CUSTOMS 7
THE TRIBUNALS 8
OFFICIAL DECLARATIONS 9
PRESUMPTIONS IN PROCEEDINGS 9
REWARDS 1 O
MITIGATION POWERS 10
CHAPTER 3 TAX RETURNS 11
INCOME TAX AND CAPITAL GAINS TAX 11
NOTIFICATION OF CHARGEABILITY 11
INCOME TAX RETURNS 13
ENQUIRIES 20
TRUSTS 23
PARTNERSHIPS 23
CORPORATION TAX 25
EUROPEAN ECONOMIC INTEREST GROUPINGS 29
VAT 29
REGISTRATION 30
RECORDS 33
DIRECT TAX 33
VAT 37
CHAPTER 4 SPECIAL RETURNS 40
PERSONS IN RECEIPT OF INCOME BELONGING TO OTHERS (SECTION 13) 40 LODGERS
AND INMATES (SECTION 14) 41
PAYE RETURNS (SECTION 15) 41
FEES AND COMMISSIONS (SECTION 16) 44
INTEREST PAID OR CREDITED BY BANKS ETC WITHOUT DEDUCTION OF INCOME TAX
(SECTION 17) 45
PAYMENTS OF INTEREST OTHER THAN BY BANKS ETC (SECTION 18) 48 PAYMENTS
OUT OF PUBLIC FUNDS (SECTION 18A) 48
SPECIAL RETURNS 49
COMPANY DEMERGERS ETC 49
PURCHASE OF OWN SHARES 49
VII
IMAGE 3
CONTENTS
NON-QUALIFYING DISTRIBUTIONS 50
STOCK DIVIDENDS 50
EIS RELIEF 50
LOAN INTEREST RELIEF 51
OVERSEAS ENTERTAINERS AND SPORTSMEN 51
SUB-CONTRACTORS IN THE CONSTRUCTION INDUSTRY 51
TRAINING COURSES FOR EMPLOYEES 52
MOVEMENTS OF CAPITAL BETWEEN RESIDENTS OF MEMBER STATES 52 RELIEF ON
INVESTMENT IN A VCT 52
SETTLEMENTS WITH FOREIGN ELEMENT 53
EIS REINVESTMENT RELIEF 53
LLOYD S UNDERWRITERS 54
VCTS 54
CORPORATE VENTURING SCHEME 54
PLANT OR MACHINERY 55
COMMUNITY INVESTMENT TAX RELIEF 55
EMPLOYEE SECURITIES AND OPTIONS 55
ENTERPRISE MANAGEMENT INCENTIVES 56
REGISTERED PENSION SCHEMES 56
VULNERABLE PERSON ELECTION 57
CHAPTER 5 INFORMATION POWERS 58
DOCUMENTS AND INFORMATION 58
TAXPAYER NOTICES 59
THIRD-PARTY NOTICES 60
ADVANCE APPROVAL OF THE FIRST-TIER TRIBUNAL 62
COMPLYING WITH THE NOTICE 66
COURT AND TRIBUNAL DECISIONS 67
OTHER MATTERS IN RELATION TO NOTICES 69
RESTRICTIONS 70
POWER TO INSPECT BUSINESSES 75
OTHER MATTERS 77
SELF-ASSESSMENT ENQUIRIES 82
INFORMATION FOR OTHER TAX AUTHORITIES 88
VAT 88
OFFENCES BY TAX ACCOUNTANTS 91
PRODUCTION ORDERS (TMA 1970, S 20BA) 92
PRESERVATION OF DOCUMENTS, TMA 1970, S 20BB 95
SEARCH WARRANTS (TMA 1970, S 20C) 96
INFORMATION FOR THE PURPOSES OF UK PROPERTY BUSINESSES AND SCHEDULE A 98
MISCELLANEOUS INFORMATION POWERS 99
DEALERS IN SECURITIES 99
DETAILS OF SOURCES OF INCOME 100
SECURITIES 101
CHARGEABLE GAINS 101
INFORMATION POWER RE TRANSFERS OF ASSETS ABROAD 103 ENTERPRISE
MANAGEMENT INCENTIVES 104
SPECIFIC INFORMATION POWERS 104
VIII
IMAGE 4
CONTENTS
ARRANGEMENTS FOR TRANSFERRING RELIEF ETC 104
RULES FOR ASCERTAINING DIRECTION OF LEASES 105
APPEALS AGAINST DETERMINATION UNDER ICTA 1988, SS 34-36 OR ITTOIA 2005,
SS 276-307 105
NON-RESIDENTS AND THEIR RESPONSIBILITIES 105
EXEMPT DISTRIBUTIONS 106
PURCHASE OF OWN SHARES 106
DISTRIBUTIONS 107
STOCK DIVIDENDS 107
EIS RELIEF 107
TESSAS 108
LIFE ASSURANCE COMPANIES 108
UNIT TRUSTS 108
BUILDING SOCIETIES 109
DEPOSIT TAKERS 109
CHARGEABLE EVENTS 109
NON-RESIDENT ENTERTAINERS AND SPORTSMEN 109
PURCHASED LIFE ANNUITIES 110
SETTLEMENTS 110
DECEASED ESTATES 110
TRANSACTIONS IN SECURITIES 110
CHANGE IN COMPANY OWNERSHIP 111
TRANSACTIONS BETWEEN DEALING COMPANY AND ASSOCIATED COMPANY 111
SALE OF INCOME FROM PERSONAL ACTIVITIES AND TRANSACTIONS IN LAND 112
PRE 13 MARCH 1984 LIFE INSURANCE POLICIES 112
VENTURE CAPITAL TRUSTS 112
EMPLOYEE SHARE OWNERSHIP TRUSTS 113
CLOSE COMPANIES 113
CGT: CHARGE ON SETTLOR 114
CGT: ATTRIBUTIONS OF GAINS OF OVERSEAS SETTLEMENT TO BENEFICIARIES 114
ATTRIBUTION OF GAINS OF NON-RESIDENT TRUSTS TO SETTLOR 114 EIS
REINVESTMENT RELIEF 114
DISCRETIONARY TRUSTS 115
CORPORATE VENTURING SCHEME 115
RETRAINING COURSES 115
EMPLOYEE SECURITIES AND OPTIONS 115
APPROVED SHARE INCENTIVE PLANS 116
APPROVED SAYE OPTION SCHEMES AND APPROVED CSOP SCHEMES AND ENTERPRISE
MANAGEMENT INCENTIVES 116 RELIEFS AND CLEARANCES 116
POSSESSION OR POWER 118
CHAPTER 6 ASSESSMENTS AND CLAIMS 121
INCOME TAX 121
FINALITY AND CLOSURE NOTICES 121
DISCOVERY ASSESSMENTS 123
IX
IMAGE 5
CONTENTS
PARTNERSHIPS 128
ERROR OR MISTAKE 130
TIME LIMITS 132
DETERMINATIONS 137
LLOYD S UNDERWRITERS 138
CORPORATION TAX 138
CLAIMS AND ELECTIONS 141
INCOME TAX 141
CORPORATION TAX 146
GROUP RELIEF 148
CAPITAL ALLOWANCES 152
OTHER CLAIMS 153
TELEPHONE CLAIMS FOR INCOME TAX 153
VAT 154
CHAPTER 7 APPEALS AND OTHER PROCEEDINGS 159
INTERNAL REVIEWS 159
THE FIRST-TIER TRIBUNAL 160
PROCEEDINGS BEFORE THE TRIBUNAL 161
HEARING AND DETERMINATION OF PROCEEDINGS 166
REFERRAL OF QUESTIONS DURING ENQUIRY 174
OTHER MATTERS 175
ONUS 178
SETTLING OF APPEALS BY AGREEMENT 180
RECOVERY OF TAX NOT POSTPONED 180
APPEALS TO THE UPPER TRIBUNAL 182
FURTHER APPEALS 184
CHARGEABLE GAINS 184
CAPITAL ALLOWANCES 1 86
VAT 187
CHAPTER 8 PAYMENT OF THE TAX 193
INCOME TAX 193
THE INTERIM PAYMENTS 193
BALANCING PAYMENT 196
SURCHARGES 199
NATIONAL INSURANCE 202
CORPORATION TAX 202
PAYMENT 202
CLAIMS FOR REPAYMENT 207
SURRENDER OF TAX REFUND WITHIN A GROUP 207
VAT 208
FEE FOR PAYMENT BY CREDIT CARD, ETC 212
CHAPTER 9 COLLECTION AND RECOVERY 214
DEMAND NOTES 214
DISTRAINT 215
COURT PROCEEDINGS 222
MAGISTRATES COURTS 222
IMAGE 6
CONTENTS
COUNTY COURTS HIGH COURT INTEREST, PENALTIES AND SURCHARGES INSOLVENCY
ACTION REQUEST FOR TIME TO PAY PAYMENT BY CHEQUE RECOVERY FROM THIRD
PARTIES VAT
CHAPTER 10 INTEREST ON OVERDUE TAX INCOME TAX CORPORATION TAX
DISALLOWANCE OF RELIEF EFFECT OF INTEREST ON RELIEFS
RECOVERY REMISSION BY REASON OF EXCHANGE RESTRICTIONS REMISSION IN OTHER
CASES NATIONAL DISASTERS
SETTING OF RATE OF INTEREST VAT
CHAPTER 11 INTEREST RECEIVABLE AND REPAYMENT SUPPLEMENTS CORPORATION TAX
OVERPAID ( REPAYMENT INTEREST ) REPAYMENT SUPPLEMENT INDIVIDUALS AND
OTHERS
CAPITAL GAINS TAX CERTIFICATES OF TAX DEPOSIT VAT
CHAPTER 12 PENALTIES CRIMINAL PENALTIES INCOME TAX AND CORPORATION TAX
FRAUDULENT EVASION OF INCOME TAX
TONNAGE TAX DESTRUCTION OF DOCUMENTS OTHER CRIMINAL CONDUCT VAT
CIVIL PENALTIES RETURNS FOR PERIODS FROM 1 APRIL 2008 (OR 1 APRIL 2009
IN SOME CASES) PENALTIES FOR ERRORS THE AMOUNT OF THE PENALTY
CATEGORISATION OF BEHAVIOUR
REASONABLE EXCUSE PROCEDURE PENALTIES FOR FAILURE TO COMPLY WITH
INFORMATION NOTICES, ETC PENALTIES FOR FAILURE TO NOTIFY CHARGEABILITY
AND CERTAIN
VAT AND EXCISE WRONGDOING OTHER MATTERS RETURNS FOR PERIODS PRIOR TO 1
APRIL 2008
225 228 229 229
230 232 232 237
238 238 241 243 244 245 245 245 247 248 248
250 250 253 253
256 256 258
261 261 261 262
262 262 263 268
270
270 270 272 278 283 286 288
290 295 296
XI
IMAGE 7
CONTENTS
FAILURE TO NOTIFY LIABILITY FAILURE TO MAKE A RETURN INCORRECT RETURN
VAT
DEFAULT SURCHARGE MISDECLARATION PENALTY REPEATED MISDECLARATIONS EC
SALES STATEMENTS
FAILURE TO NOTIFY ETC INCORRECT CERTIFICATE AS TO ZERO-RATING CONDUCT
INVOLVING DISHONESTY OTHER VAT PENALTIES
MITIGATION OF PENALTIES REASONABLE EXCUSE SPECIAL DIRECT TAX RETURNS
ASSISTING IN THE PREPARATION OF AN INCORRECT RETURN
REFUSAL TO ALLOW A DEDUCTION OF INCOME TAX OBSTRUCTION IN RELATION TO
COMPUTER RECORDS ADMINISTRATIVE ISSUES COMPANY MIGRATION
DETERMINATION OF PENALTIES CONFISCATION ORDERS
CHAPTER 13 HMRC S POWER OF CARE AND MANAGEMENT HMRC DISCRETION AND THE
WEDNESBURY PRINCIPLE
CHAPTER 14 MISCELLANEOUS PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY
UK REPRESENTATIVES OF NON-RESIDENTS UK REPRESENTATIVE OF NON-RESIDENT
COMPANIES
TRUSTEES RESPONSIBILITY OF COMPANY OFFICERS LOANS TO CLOSE COMPANY
PARTICIPATORS VALUATION
DOCUMENT LOSS, DESTRUCTION AND DAMAGE FORM OF RETURNS ETC MISTAKES
DELEGATION OF TASKS
DELIVERY AND SERVICE OF DOCUMENTS ELECTRONIC FILING OTHER ELECTRONIC
COMMUNICATIONS HMRC DIRECTIONS
COMPUTER RECORDS TIME LIMITS FINALITY HUMAN RIGHTS
CONFIDENTIALITY AND DISCLOSURE BY HMRC AUTHORISED DISCLOSURE FOREIGN TAX
AUTHORITIES
296 297 298 302
302 303 303
304 305 306 306
308 310 310 311
312 313 313 313
314 315 316
318 328
333 333 334 337
338 339 340 340
341 341 343 347
347 348 350 351
358 359 363 363
368 370 370
XLL
IMAGE 8
DOMESTIC EXCHANGES OF INFORMATION, DTI AND OFFICE FOR
NATIONAL STATISTICS DEPARTMENT OF SOCIAL SECURITY DEPARTMENT FOR
EDUCATION AND SCIENCE DEPARTMENT OF HEALTH THE POLICE OTHER GOVERNMENTAL
BODIES WITHIN HMRC OTHER PEOPLE REGULATION OF INVESTIGATORY POWERS ACT
2000 OBSTRUCTION OF OFFICERS IMPERSONATION OF AN HMRC OFFICER ASSAULT
CONDUCT OF CIVIL PROCEEDINGS POWER TO REWARD INFORMERS POWER TO MITIGATE
FINES AND STAY PROCEEDINGS INCOME TAX DECISIONS TO APPLY TO CGT
INTERNATIONAL MUTUAL ASSISTANCE
THE EC MUTUAL ASSISTANCE RECOVERY DIRECTIVE INTERNATIONAL MUTUAL
ADMINISTRATIVE ASSISTANCE INTERNATIONAL TAX ENFORCEMENT ARRANGEMENTS
EXCLUSION OF EXTENDED LIMITATION PERIOD
ACTION OF EJECTMENT IN NORTHERN IRELAND SET-OFF VAT: SET-OFF VAT: POWER
TO REQUIRE EVIDENCE VAT: POWER TO REQUIRE SECURITY VAT: CERTIFICATE OF
HMRC AS EVIDENCE
CHAPTER 15 DISCLOSURE OF TAX AVOIDANCE SCHEMES DIRECT TAXES AND SDLT
PROMOTER INFORMATION TO BE NOTIFIED
POST-NOTIFICATION PROCEDURE PENALTIES ARRANGEMENTS CONNECTED WITH
EMPLOYMENT ARRANGEMENTS IN RELATION TO FINANCIAL PRODUCTS VAT
PENALTIES DESIGNATED SCHEMES DESIGNATED PROVISIONS
CONTENTS
372 373 374 374 375 377 378 378 379 380 380 381
381 381 381 381 382
382 383 384 385 386
386 386 387 387 388
389 389 392 395
396 398 404 407 408 411 412 415
INDEX 417
XM
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| spellingShingle | Maas, Robert W. Guide to taxpayers' rights and HMRC powers |
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| title_fullStr | Guide to taxpayers' rights and HMRC powers Robert W. Maas |
| title_full_unstemmed | Guide to taxpayers' rights and HMRC powers Robert W. Maas |
| title_short | Guide to taxpayers' rights and HMRC powers |
| title_sort | guide to taxpayers rights and hmrc powers |
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