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Tax investigations and appeals

Dealing with tax investigations and appeals is a specialist area that requires expertise and up-to-date knowledge. On this page you can access a range of articles, books and online resources providing quick links to tax news, background information and useful documentation.


What's on this page?

  • Online articles
  • Useful links from ICAEW and HMRC 
  • Other resources
  • Enquiry service
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured book

Guide to taxpayers' rights and HMRC powers
Maas, R. (Bloomsbury Professional, 2014, 583 pages)
Provides a detailed explanation of relevant legislation and related case law and HMRC practices. It focuses on the boundaries of the powers of the HMRC and the statutory rights that the taxpayer has when confronted by the Inland Revenue.

Featured article

Survival of the fittest
How can you help clients emerge unscathed from the jungle that is a tax investigation? The authors look at the key steps to preventing – and surviving – an investigation.

You will need to be logged-in to the website to access the full range of articles available online.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

ICAEW

Tax Faculty
The faculty is the voice of ICAEW on tax. It offers technical publications and newsletters, guidance notes, thought leadership, events and seminars and supports an online community of tax professionals.

Working with HMRC
Help for tax advisers with useful ICAEW and HMRC contacts and guidance all in one place.

Tax news: Enquiries and investigations
The latest news items and alerts from the Tax Faculty.

Tax news: Appeals and tribunals
The latest news items and alerts from the Tax Faculty.

Useful links

HMRC

The HMRC website includes a range of manuals and other publications that relate to tax investigations and appeals, including:

Other resources

Business Economic Notes (HMRC)
Full text of the Business Economic Notes which were originally used by Inspectors of Taxes in examining accounts between 1987 and 1997. The notes cover a range of professions and business activities. The Business Economic Notes were replaced by Tactical and Information Packages (TIPs) however, these were removed from the HMRC website in 2007 following a review of their publication policy.

Citizens Advice: Help with tax problems
Information for consumers from the Citizens Advice Bureau, including advice on challenging a tax decision and negotiating with HMRC.

First-tier Tribunal (Tax)
Official website for the First-tier Tribunal (Tax) which hears appeals against decisions relating to tax made by HMRC. The First-tier Tribunal (Tax) took over the functions formerly held by the General Commissioners of Income Tax when they were abolished on 1 April 2009 under the Tribunals, Courts and Enforcement Act 2007. The website includes a guide to Making an appeal

How to make a tax inspection less taxing
Article published in the Hairdressers Journal in October 2010 which offers ten tips for managing a tax enquiry.

How to survive a HMRC enquiry by 
Guide from the Low Incomes Tax Reform Group.

Minimising the risk of enquiry
Article published on Accounting Web in April 2006 examining the main triggers for a tax enquiry and summarising the steps that can be taken to avoid them.

TaxAid: Enquiries
An introduction to tax enquiries from TaxAid, a charity that helps people on low incomes with their tax affairs. Published as part of their guide Help with your Tax Return.

Taxman newsletter
Bi-annual newsletter from PwC which looks at the latest developments in the world of tax investigations.

The Taxman Always Rings Twice
Download the full text of a book by Daniel Dover which provides 'an overview of what you should and should not do when you hear from the taxman'. The guide was first published by BDO in 2009 and reprinted in 2010.

Enquiry service

The enquiry team at the ICAEW Library & Information Service can help if you need to track down a specific piece of information, a publication or a tax case. We can also help with longer research enquiries. We have access to a wide range of print and online resources, including specialist tax databases.

The enquiry service is available to all ICAEW members and ACA students - simply contact us and we will respond within 24 hours. Contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.