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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.

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Mandatory disclosure rules and DAC 6

Practical guidance and support on tax disclosure around the world, including the UK's Mandatory Disclosure Rules and DAC 6.
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Professional conduct in relation to taxation (PCRT)

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work.
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Exclusive

Tax Round-up 2020

This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
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Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.

TAXguide 18/17: HMRC determinations and special relief
  • Technical release
  • 03 Nov 2017
In TAXguide 18/17, Caroline Miskin explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim. Read a summary here, Tax Faculty members can download the full guide.
TAXguide 12/17: CRS - notifying clients
  • Technical release
  • 30 Jun 2017
An explanation of the legal requirement for financial institutions and professionals to write to clients to whom they have given advice on offshore matters. The guide outlines the rules, suggests how you might comply and provides a draft client letter. Tax Faculty members can download the full guide.

Features and articles

Government consults on options to reform tax administration
  • Article
  • 20 Feb 2024
The government has published a call for evidence on HMRC's enquiry and assessment powers, penalties, and safeguards.
Tax news in brief 14 February 2024
  • Article
  • 13 Feb 2024
Highlights from the broader tax news for the week ending 14 February 2024, including: rates and thresholds to be used by employers for 2024/25; the opportunity to join a HMRC webinar on its litigation and settlement strategy; and action required to continue as a user of the agent forum.
New form for appealing corporation tax penalties
  • Article
  • 08 Jan 2024
HMRC has introduced an interactive form to speed up the process for corporation tax penalty appeals.
Exclusive NIC relief for employees with car allowances
  • Article
  • 29 Sep 2023
John Messore, the Instructing Agent for counsel in the recent Willmott Dixon case, considers the issue of NIC relief on business mileage in a personal car.
Exclusive Getting it wrong: why off-payroll working offset is needed
  • Article
  • 01 Sep 2023
Lindsey Wicks explains the current inequalities when a client makes an incorrect status determination and what the government plans to do to redress the balance.
Tackling non-compliance in the umbrella company market
  • Article
  • 30 Aug 2023
ICAEW suggests that the off payroll working problem, which has led to the increase in the use of umbrella companies by employment intermediaries, could be resolved by eliminating opportunities for arbitrage that arise from rates of tax and NIC being different depending on employment status for tax.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Tax litigation handbook
  • eBook
  • 2024
  • Pump Court Tax Chambers
The Tax Litigation Handbook is the successor to the previously published Hamilton on Tax Appeals. The book is intended to provide a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical. The book covers tax investigations and the appeals procedure, including all aspects of procedure before the First-tier Tribunal and Upper Tribunal.
Exclusive Self-assessment
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
A full chapter providing practical guidance on company tax returns and dealing with HMRC.
Exclusive HMRC powers
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
A full chapter providing practical guidance on HMRC powers, covering topics such as appeal procedures, documents and record keeping, time limits for raising assessments, HMRC correction of tax returns and HMRC action to counter tax avoidance schemes.
Exclusive Appeals and other proceedings
  • eBook chapter
  • 2023
  • Robert Maas
  • Guide to Taxpayers Rights and HMRC Powers
A chapter on taxpayers' rights and HMRC powers in relation to tax appeals and other proceedings.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Compliance issues and transfer pricing disputes
  • eBook chapter
  • 2022
  • Jerome Monsenego
A chapter examining two administrative concerns linked to transfer pricing: the need to enforce certain compliance rules, and the prevention and resolution of cross-border transfer pricing disputes.
Exclusive VAT administration, appeals and interest
  • eBook chapter
  • 2021
  • Malcolm James
  • UK Tax System - An Introduction
A high level overview of the framework of VAT administration covering appeals and the interest charged on VAT recovered through the raising of an assessment.
Exclusive Self-assessment enquiries, discovery assessments and investigations
  • eBook chapter
  • 2021
  • Malcolm James
  • UK Tax System - An Introduction
Outlines the difference between HMRC enquiries under self-assessment and discovery assessments. The chapter also addresses settlements, penalties and criminal proceedings and lists the main criminal offences related to tax.
Exclusive Tax appeals and administration
  • eBook chapter
  • 2021
  • Malcolm James
  • UK Tax System - An Introduction
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.
Exclusive Tax treaty case law around the globe 2019
  • eBook
  • 2020
  • Michael Lang, Alexander Rust, Jeffrey Owens et al
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
Exclusive Taxes evaded, avoided and reformed
  • eBook chapter
  • 2017
  • James Hannam
  • What Everyone Needs To Know About Tax - An Introduction to the UK Tax System
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 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.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on tax appeals, disputes and investigations. A selection of recent books on this topic is set out below.
Tax litigation handbook
  • Library book
  • 2024
  • Pump Court Tax Chambers
  • Bloomsbury Professional
An in-depth guide to all aspects of procedure in tax disputes, appeals and litigation, with commentary that is both technical and practical. This title is the successor to the previously published Hamilton on Tax Appeals.
Dispute resolution outside of the tax tribunal
  • Library book
  • 2024
  • X.M. Manzano, S. Duncan
  • LexisNexis
A Tax Digest exploring the different options available to taxpayers and their advisers for resolving tax disputes that have reached an impasse or that have been subject to a final decision by HMRC without resorting to the formal appeals system.
Tax appeals: law and practice at the FTT, 6th ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax Books
A clear, in-depth guide to the procedures involved in taking a case to the First-Tier Tribunal Tax Chamber, and the legalities underpinning the tax appeals process. The author refers to numerous case precedents, taking care to elucidate their practical implications for other tribunal users.
Discovery assessments: how to challenge them, 4th ed.
  • Library book
  • 2023
  • K. Gordon
  • Claritax
This book covers the various issues relating to discovery assessments, with a focus on how they apply to income tax and capital gains tax. It provides a clear and comprehensive guide to the rules concerning discovery assessments, and sets out practical advice as to how such assessments may be challenged.
Tax disputes resolution: the new landscape
  • Library book
  • 2023
  • A. Lane
  • LexisNexis
A digest exploring aspects of tax avoidance and tax evasion, including case law relevant to disguised remuneration and to anti-avoidance schemes and their settlements with HMRC.
Schedule 36 notices: HMRC information requests, 2nd ed.
  • Library book
  • 2022
  • K. Gordon
  • Claritax Books
This book examines the extent of HMRC's powers to obtain information and documents from taxpayers and certain third parties, as well as the associated safeguards and constraints. The author aims to assist readers in recognising and challenging information notices that are not within the law.
Taxpayer safeguards: rights and protections for individuals, 2nd ed.
  • Library book
  • 2022
  • R. Williamson
  • Claritax Books
This book explores in a practical manner the safeguards that are available for taxpayers when trouble arises with HMRC. The author covers the whole spectrum of protections – statutory, judicial, administrative, and so on.
HMRC tax investigations
  • Library book
  • 2022
  • M. Kapacee
  • LexisNexis
A digest examining HMRC's tax investigation powers, with reference to new and existing legislation, as well as recent tax cases.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

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Helpline
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ICAEW Tax and VAT Helpline

ICAEW tax and VAT helpline is a subscription based service provided by Markel Tax (formerly Abbey Tax). It offers expert, practical advice on UK tax and VAT issues and trends.

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Faculty exclusive
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TAXconnect

Search for a consultant to help you with a specific technical tax problem. TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to Tax Faculty members on tax problems for a nominal fee.

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Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

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Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.