Publisher's Synopsis
"Dealing With Revenue Enquiries" is a complete guide for practitioners to the law and practice of full Inland Revenue enquiries under self-assessment. The title deals with the enquiry process from beginning to end, providing a step-by-step practical approach to enquiries and investigations covering corporate and personal tax investigations, whilst giving guidance on how to deal with the tax authorities. The book also: deals rigorously with the legal framework for enquiry work and the Revenue's information powers; analyses the Revenue's published guidance and highlights those areas where the Revenue are on weak ground and or the Revenue's own guidance is misconceived or incorrect; takes practitioners comprehensively through the entire enquiry process, providing guidance on thorny issues such as - burdensome initial requests by the Revenue for information; whether or not to attend meetings; obtaining agendas for meetings; the various techniques for quantifying irregularities; and more.