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Tax compliance and investigation

Expert commentary and practical guidance from ICAEW related to tax compliance, as defined by HMRC. This includes appeals and investigations, avoidance, evasion, and penalties.

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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

Practical points: tax compliance and investigation January 2024

Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work. This month covers appeals, disputes and investigations; and penalties.
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Appeals, disputes and investigations

Capital gains tax: Treaty residence, trusts and unpublished decisions
  • Helpsheets and support
  • 04 Apr 2024
The Upper Tribunal has dismissed the taxpayers’ appeal in the capital gains tax case Haworth and others v HMRC. The case involved the use of a ‘round the world’ scheme, involving overseas family trusts...
Capital gains tax: Appeal dismissed on entrepreneurs’ relief
  • Helpsheets and support
  • 04 Apr 2024
Three taxpayers have lost their appeal to claim entrepreneurs’ relief (ER), now known as business asset disposal relief. The activities carried on by a company owning land did not amount to a trade...
Tax litigation handbook
  • Library book
  • 28 Feb 2024
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.
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.
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Avoidance

Exclusive Transfer of assets abroad redefined
  • Article
  • 11 Jan 2024
Andrew Cockman reviews the Supreme Court decision in Fisher concerning the transfers of assets abroad rules.
ICAEW briefs MPs on key clauses ahead of Finance Bill debates
  • Article
  • 09 Jan 2024
MPs are scheduled to start debating Finance Bill 2023-24 on 10 January. ICAEW has produced briefings on R&D, pensions, provision of additional data and promoters of tax avoidance.
Clarke's offshore tax planning 2023-24: trusts and companies
  • Library book
  • 20 Dec 2023
An annual reference work covering the role of overseas trusts and companies in private client tax planning. It explains planning techniques, the applicable legal framework, and relevant anti-avoidance legislation.
Finance Act 2024
  • Listing
  • 30 Nov 2023
ICAEW representations and responses to draft legislation, along with TIINS, explanatory notes and external commentary on the Bill and Act.
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Evasion

Tax news in brief 17 April 2024
  • Article
  • 16 Apr 2024
Highlights from the broader tax news for the week ending 17 April 2024, including: how Labour intends to close the tax gap; a change to the form for reporting a residential property gain; and new HMRC guidance for employers on giving foreign tax relief.
Government aims to raise tax advice standards
  • Article
  • 06 Mar 2024
The government is exploring options to raise standards in the tax advice market through a strengthened regulatory framework.
Level of service provided by HMRC at “all-time low” says PAC
  • Article
  • 05 Mar 2024
PAC has recommended more resources for HMRC so that it can meet its service standards. It has found that HMRC’s approach to off-payroll working is deterring legitimate economic activity.
House of Lords reports on Finance Bill measures
  • Article
  • 06 Feb 2024
House of Lords agrees with the Tax Faculty recommendation that the start date for merged scheme for R&D tax relief should be delayed.
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Penalties

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.
1.1 million taxpayers miss self assessment filing deadline
  • Article
  • 01 Feb 2024
While a record 11.5 million self assessment tax returns were filed by 31 January, the number missing the deadline increased by 100,000.
Tax news in brief 24 January 2024
  • Article
  • 23 Jan 2024
Highlights from the broader tax news for the week ending 24 January 2024, including: time to pay arrangements; preparing for changes on moving goods from Ireland to Great Britain; HMRC research on VAT penalty reform; insolvency guidance on operating PAYE; and updates to the process for applying for probate.
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.
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Join the Tax Faculty

The Tax Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
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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 Guide to taxpayers’ rights and HMRC powers
  • eBook
  • 2023
  • Robert Maas
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
Exclusive HMRC Investigations Handbook
  • eBook
  • 2021
  • Mark McLaughlin
Guidance on all aspects of HMRC’s investigative work, to help practitioners with tax administration and compliance.
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 Mandatory disclosure rules
  • eBook
  • 2023
  • Georg Kofler [and others]
Contains 39 national reports from experts in international tax law with strong knowledge in the OECD/G20 BEPS Project and EU developments where they discuss their countries' objectives and experiences regarding the impact and implementation of MDR.
Exclusive Anti-avoidance
  • eBook chapter
  • 2023
  • IBFD
  • Global Corporate Tax Handbook
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
Exclusive The Telegraph Tax Guide 2023
  • eBook
  • 2023
  • Telegraph Media Group
Covers everything you need to know about completing a self-assessment tax return for the 2022/23 financial year.
Exclusive How to complete your Tax Return and work out your tax
  • eBook chapter
  • 2023
  • Telegraph Media Group
A chapter aimed at individual taxpayers, giving practical pointers on completing a Tax Return. It also covers related matters such as filing deadlines and registering for Self Assessment. The author provides an illustrative worked example.
Exclusive You and HMRC
  • eBook chapter
  • 2023
  • Telegraph Media Group
A chapter giving an overview of HMRC's powers and responsibilities with regard to the day-to-day running of the UK tax system, along with practical recommendations as to how individual taxpayers ought to deal with HMRC.
Exclusive Paying your tax, interest and penalties
  • eBook chapter
  • 2023
  • Telegraph Media Group
A chapter aimed at individual taxpayers, setting out practical points relating to the payment of tax, interest and penalties. It includes some advice on what to do if you are unable to settle your tax bill.
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 Administration of taxation in the UK
  • eBook chapter
  • 2021
  • Malcolm James
  • UK Tax System - An Introduction
A section providing a brief overview of the day-to-day administration of the UK tax system. It covers complaints procedures, obtaining advice from HMRC, dealing with HMRC errors and delays, and more.
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 compliance. 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.
Clarke's offshore tax planning 2023-24: trusts and companies
  • Library book
  • 2023
  • G. Clarke, S. Woodward
  • LexisNexis
An annual reference work covering the role of overseas trusts and companies in private client tax planning. It explains planning techniques, the applicable legal framework, and relevant anti-avoidance legislation.
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.
Advising British expats: tax compliance and planning, 2023-24
  • Library book
  • 2023
  • J. Connolly
  • Claritax
This book provides in-depth coverage of residence, domicile, and double taxation matters, focusing on how UK taxes (such as income tax, CGT, NIC, IHT, etc.) impact expatriates. The 2023-24 edition includes a number of updates and additions, addressing topics such as pension transfers to overseas schemes, the new client income record, Making Tax Digital for Income Tax Self Assessment, and changes to the filing of CGT on UK property returns.
The Telegraph tax guide 2023: your complete guide to the tax return for 2022/23
  • Library book
  • 2023
  • Telegraph Media Group
  • Kogan Page
A practical guide to completing a self-assessment tax return for the 2022/23 financial year. Includes a number of tax saving tips, and covers key changes from the Budget and Treasury Statements. Points are illustrated with worked examples.
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.

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.

Watch a Tax Faculty webinar

Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.

You can register for Tax Faculty webinars by visiting our events page.
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