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Tax Penalties

Tax Penalties
2nd Edition
Series:  S&M's Practitioner Tax Library
Practice Area:  Taxation Law
ISBN:  9780414072091
Published by:  Sweet & Maxwell
Publication Date:  22 Aug 2019
Subscription Information:  Non-Subscribable Product
Format:  Hardback
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Tax Penalties is a comprehensive guide for tax advisers and general practitioners dealing with clients who face penalties imposed by HMRC.

New to this edition 
  • Updated position on Follower Notices and Accelerated Payments
  • Penalties associated with the Soft Drinks Levy
  • Penalties for enablers of defeated tax avoidance schemes
  • Disclosure of tax avoidance schemes relating to VAT and other Indirect Taxes under Finance Act No 2 Act 2017
  • Requirement to correct offshore non-compliance
  • Penalties for transactions in connection with VAT fraud

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1 Introduction and Background to UK Penalty Regime

Part 1 The New Penalty Regime

2 Overview
3 Inaccuracies
4 Failure to Notify
5 Late Filing
6 Construction Industry Scheme
7 Late Payment Penalties
8 Deliberate and Careless Conduct
9 Reasonable Excuse
10 Special Circumstances
11 Penalty Reductions Through Disclosures
12 Suspension  of Penalties and Imposition of Conditions
13 Penalties Associated with Information Powers and Data Gathering
14 Naming and Shaming Deliberate Offenders
15 Dishonest Tax Agents and Penalties
16 File Access Notices and Penalties 

Part 2 The Tax Avoidance Regime

17 Disclosure of Tax Avoidance  Direct and Indirect Taxes
18 Promoters of Tax Avoidance and Penalties 
19 Follower Notices and Accelerated Payment Notices and Penalties
20 Finance Act 2016 and General Anti Abuse
21 Tax Strategies, Unco-operative Businesses , Naming and Shaming
22 Offshore Transfers and Assets 
23 Finance Act 2016 Miscellaneous Matters 

Part 3 The Old, Continuing, and Special Penalty Regimes

24 Income Tax, Capital Gains, and Corporation Tax
25 VAT Matters
26 Enviromental Taxes 
27 Excise Taxes
28 Stamp Duty Land Tax
29 Inheritance Tax, Old Regime, New and Continuing matters
30 Insurance Premium Tax 

Part 4 Scottish and Welsh Regime

31 The Scottish Regime
32 The Welsh Regime

Part 5 The Criminal Regime

33 Criminal Penalties

Part 6 The Dispute Regime 

34 Disclosure Facilities, Contract Settlements, Penalty Assessments, Contents and Time Limits
35 Discussions with HMRC, ADR, Reviews, Appeals and Costs, Applications for Leave to Appeal Striking Out and Barring Orders,Abuse Matters
36 Judicial Review Procedure and Abuse Matters
37 Attacks on Penalties  via EU Law, ECHR , Unfairness and Procedural Unfairness.(NB Final structure awaits Brexit )


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