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 key documentation.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Information and services
Enquiry service
Our expert enquiry team can help answer your technical and research questions. 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 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.
Articles and books
Our collection includes key tax annuals, recent articles on tax investigations and appeals and other books on this area.
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 delivery service.
Find more articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
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.
Tax news: Appeals and tribunals
The latest news items and alerts from the Tax Faculty.
HMRC
The HMRC website includes a range of manuals and other publications that relate to tax investigations and appeals, including:
HMRC has produced a summary of changes to tax legislation made by the ongoing Review of Powers in Implementation of the Review of Powers and related work (PDF 32.53kb/4 pages).
Other resources
Dealing with a tax problem (CAB)
Information from the Citizens Advice Bureau on 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:
Tax Investigations (PWC)
A range of tax investigations factsheets and publications from PricewaterhouseCoopers, including Taxman magazine which covers current tax investigations.
Archive
Minimising the risk of enquiry
Article published on Accounting Web on 11 April 2006 examining the main triggers for a tax enquiry and summarising the steps that can be taken to avoid them.
Current issues in tax investigations - Tax Guide 02/05
Notes from a meeting between the Tax Faculty and representatives of the Inland Revenue and Customs Excise in 2005, to discuss current issues in tax investigations work.
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.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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