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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

Corporation tax: FTT dismisses taxpayer’s appeal on loan relationships ‘unallowable purpose’ rule
  • Helpsheets and support
  • 05 Dec 2024
The First-tier Tribunal (FTT) has dismissed a taxpayer’s appeal in the corporation tax case of Syngenta Holdings Limited v HMRC concerning the loan relationships unallowable purpose rule (s441 and 442, Corporation Tax Act 2009)...
Inheritance tax: Business relief not available on furnished offices
  • Helpsheets and support
  • 05 Dec 2024
The First-tier Tribunal (FTT) has found that serviced offices were still an investment, not carrying out a trading activity. The decision involved a careful analysis of the exact activities, as well as case law, but ultimately determined...
Income tax: Interim dividend was taxable on receipt
  • Helpsheets and support
  • 05 Dec 2024
The Upper Tribunal (UT) has upheld a First-tier Tribunal (FTT) decision that an interim dividend paid at different times to two shareholders for tax reasons was taxable on each at the date received. HMRC had sought...
Schedule 36 notices: HMRC information requests, 3rd ed.
  • Library book
  • 15 Nov 2024
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.
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Avoidance

Exclusive Hardman Lecture shines tax regulation spotlight on shadow advisers
  • Article
  • 05 Dec 2024
Government efforts to regulate the tax profession will only work if action is taken to target those advisers who don’t interact with HMRC – and don’t want to, says Ray McCann.
Hardman Lecture shines spotlight on ‘shadow’ tax advisers
  • Article
  • 29 Nov 2024
Government efforts to regulate the tax profession will only work if action is taken to target those advisers who don’t interact with HMRC – and don’t want to, says Ray McCann.
Professional Conduct in Relation to Taxation: a tax perspective on ethics
  • Article
  • 29 Nov 2024
ICAEW’s Conduct Department is dealing with a growing number of disciplinary cases related to poor conduct in relation to tax matters. We look at the key role played by Professional Conduct in Relation to Taxation (PCRT) in setting boundaries and supporting members and firms in meeting their professional and ethical obligations by providing guidance.
Clarke's offshore tax planning 2024-25: trusts and companies
  • Library book
  • 25 Sep 2024
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.
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Evasion

Public funds fraud cost taxpayers £81bn, NAO says
  • Article
  • 04 Dec 2024
The National Audit Office outlines the impact of fraud and error on public funds, how public bodies can tackle fraud and error and the NAO’s efforts to reduce the impact of fraud.
Professional Conduct in Relation to Taxation: a tax perspective on ethics
  • Article
  • 29 Nov 2024
ICAEW’s Conduct Department is dealing with a growing number of disciplinary cases related to poor conduct in relation to tax matters. We look at the key role played by Professional Conduct in Relation to Taxation (PCRT) in setting boundaries and supporting members and firms in meeting their professional and ethical obligations by providing guidance.
Tax news in brief 20 November 2024
  • Article
  • 19 Nov 2024
Highlights from the broader tax news for the week ending 20 November 2024, including: an update on MTD ITSA; suggestions for HMRC on how to reduce the tax gap; and legislation to enact the changes to business rates announced at the Autumn Budget 2024.
What’s in it for charities? A look at the Autumn Budget 2024
  • Article
  • 01 Nov 2024
After much of the Budget was trailed ahead of time (to the chagrin of the Speaker of the House of Commons), there was a risk that the Budget would not contain any provisions not yet floated in the media. The Chancellor did manage to spring a couple of surprises but, sadly, no great relief or support specifically for charities was announced.
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Penalties

Penalties: Appeal dismissed on CGT penalty
  • Helpsheets and support
  • 01 Sep 2024
A taxpayer who was a financial adviser and long term director has lost his appeal on a capital gains tax penalty, with the First-tier Tribunal (FTT) finding that he should have known he needed to take independent advice....
ICAEW urges major simplification of tax penalties framework
  • Article
  • 07 May 2024
The Tax Faculty welcomes the opportunity to reform tax administration but warns of significant challenges in implementing some of the changes. Existing safeguards should be publicised further.
Taxpayer safeguards: rights and protections for individuals, 3rd ed.
  • Library book
  • 01 Apr 2024
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.
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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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 Estate planning: anti-avoidance
  • eBook chapter
  • 2024
  • Lesley King
A section outlining the rules and regulations that have been enacted to combat the effectiveness of tax avoidance schemes in estate planning contexts. Includes consideration of the general anti-abuse rule (GAAR) and the Disclosure of Tax Avoidance Scheme (DOTAS) Regulations.
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 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 Paying your tax, interest and penalties
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
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 How to complete your Tax Return and work out your tax
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
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
  • The Telegraph Tax Guide
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 Compliance issues and transfer pricing disputes
  • eBook chapter
  • 2022
  • Jerome Monsenego
  • Introduction to Transfer Pricing
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.
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.
Schedule 36 notices: HMRC information requests, 3rd ed.
  • Library book
  • 2024
  • 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.
Clarke's offshore tax planning 2024-25: trusts and companies
  • Library book
  • 2024
  • 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.
Advising British expats: tax compliance and planning, 2024-25
  • Library book
  • 2024
  • J. Connolly
  • Claritax
This annual work 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 Telegraph tax guide 2024: your complete guide to the tax return for 2023/24
  • Library book
  • 2024
  • Telegraph Media Group
  • Kogan Page
A practical guide to completing a self-assessment tax return for the 2023/24 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.
Trust taxation and private client tax planning, 5th ed.
  • Library book
  • 2024
  • E. Chamberlain, M. Harrison, R. Wallington
  • Sweet & Maxwell
A guide to all areas of trust taxation and private client tax planning. Covers residence and domicile issues, Income Tax, Capital Gains Tax, Inheritance Tax, houses and chattels, business structures, investments, DOTAS, and compliance.
Taxpayer safeguards: rights and protections for individuals, 3rd ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax
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.
A practical guide to tax disputes, 3rd ed.
  • Library book
  • 2024
  • A. Craggs, J. Hickey, J. Levy
  • Lexis Nexis
A guide to preparing for and taking part in a hearing in the tax tribunals or courts. Includes coverage of relevant legislation and case law, as well as various practical tips. This third edition takes account of several recent procedural changes.
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.

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

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

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