HMRC Investigations Handbook 2018/19

HMRC Investigations Handbook 2018/19 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. New developments include: - Inclusion of two new chapters – Discovery and Penalty Mitigation - Changes to the threshold conditions in relation to POTAS (Finance Act 2017) - Coverage of important legislative changes introduced by Finance (No 2) Act 2017 including: --Requirement to correct certain offshore tax non-compliance; --Partial closure notices; --Penalties for enablers of defeated tax avoidance; and --Errors in taxpayer documents - An update on HMRC practice including the use of 'nudge' letters, and the use of deeds in settling tax enquiries - Coverage of important new cases including: --Märtin v Revenue and Customs – Closure notice application --Ingenious Media Holdings PLC & Anor, R (on the application of) v Revenue and Customs – Taxpayer confidentiality --Munford v Revenue and Customs – Discovery assessments --Revenue and Customs v Mabbutt – Notice of intention to open an enquiry