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Appeals, disputes and investigations

Expert commentary and practical guidance from ICAEW related to appeals, disputes and investigations relating to compliance with UK tax regime.

In this section

Defending deliberate HMRC penalties

Tax director Gary Rowson looks at the alarming increase in deliberate penalties from HMRC and suggests ways to help defend clients, including examples of recent case law, the meaning of ‘deliberate’ and burden of proof.

Webinars and recordings

Offshore compliance risks

Offshore compliance has the highest profile in HMRC’s efforts to tackle tax evasion and avoidance. Higher penalties, new powers and quantities of new data mean that HMRC has some impressive tools in its toolbox.

Practical guidance

Abbey Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

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Taxes evaded, avoided and reformed

An overview of tax evasion and avoidance methods in the UK, with reference to some high-profile tax tribunal cases where legal avoidance schemes were been exploited in ways not originally intended by the government or HM Revenue & Customs. The author also suggests some tax reforms that might lead to a 'fairer' system.

Tax appeals and administration

This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.

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Further support

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