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HMRC Investigations Handbook

Mark McLaughlin

Publication Date: April 2021

Publisher: Bloomsbury Publishing Plc

Law As Stated At: 22 July 2020

HMRC Investigations Handbook

HMRC Investigations Handbook

HMRC Investigations Handbook provides essential guidance on all aspects of HMRC's investigative work – special civil investigations, criminal prosecutions, self-assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers how to prepare for interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering.

Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up-to-date.

Written by a veritable 'who's who' of practitioners specialising in this area, the book is structured to follow the path of a potential investigation, and allows the reader to find what they need quickly.

Updated content includes:

  • Updated commentary on the exchange of information (para 5.24 onwards)
  • New commentary on penalties for failure to prevent the facilitation of tax evasion (para 18.209)
  • Commentary added to reflect the impact of the Covid-19 pandemic on the ADR process (para 12.41)
  • New commentary added on the requirements to maintain proper records that comply with MTD for VAT (para 24.53)
  • Extensive updating of Chapter 13 (Discovery) in line with recent case decisions
  • Extensive updating of Chapter 21 (Tax Avoidance), including new commentary on HMRC efforts to tackle disguised remuneration charges (para 21.26)