ICAEW.com works better with JavaScript enabled.

Bloomsbury eBooks on tax administration

Browse Bloomsbury Core Accounting and Tax Service eBooks on tax administration and working with HMRC.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 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 Core Accounting and Tax Service.

Value added tax

David Whiscombe Partnership Taxation August 2021

Concise chapter providing expert guidance on VAT in the circumstances of a business partnership, including LLPs. Includes sections on the legislative framework, registration, VAT liability, default surcharge, professional partnerships and the self-assessment tax return.

Trading company and investment company computations under CTSA

Peter Rayney Tax Planning for Family and Owner-managed Companies 2020-21 July 2021

Chapter containing advice on computations and the corporation tax self-assessment (CTSA) return, written for anyone who advises or runs a family or owner-managed company. Topics covered include: corporation tax computations, calculating the tax-adjusted trading profit, R&D relief, creative sector tax reliefs, patent box regime, capital allowances, computational procedure, relief for company trading losses, payment of corporation tax, the CTSA return and penalties under CTSA.

VAT aspects

Mark McLaughlin HMRC Investigations Handbook 2018-19 April 2021

A chapter on VAT aspects of HMRC investigations, to help practitioners with tax administration and compliance. Topics covered include: VAT assurance visits, credibility queries, business records checks, intrastat visits, mutual assistance through exchange of information, preparing for visits, search and entry, surveillance operations, role of the professional VAT adviser and assessments and disputes.

Tax fraud: criminal investigations and litigation - direct tax

Mark McLaughlin HMRC Investigations Handbook 2018-19 April 2021

Guidance on HMRC’s investigations involving tax evasion, to help practitioners with tax administration and compliance. Topics covered include: tax fraud: offences in overview, new criminal offences, government policy, tax prosecution: offenders' perspective, civil investigation of suspected tax fraud, prosecution policy, factors suggesting the likelihood of criminal investigation, HMRC organisation for criminal investigation, overview of a criminal investigation and prosecution, HMRC's criminal investigation powers and safeguards, PACE 1984, intrusive surveillance, search warrants and production orders.

HMRC Investigations Handbook

Mark McLaughlin HMRC Investigations Handbook 2018-19 April 2021

Essential guidance on all aspects of HMRC’s investigative work, covering special civil investigations, criminal prosecutions, self-assessment enquiries, VAT and customs visits and penalties and tax appeals. The book is structured to follow the path of a potential investigation, allowing the reader to find what they need quickly.

Tax appeals

Mark McLaughlin HMRC Investigations Handbook 2018-19 April 2021

A chapter on the HMRC tax appeals system, to help practitioners with tax administration and compliance. Topics covered include: introduction of the Tribunal System, pre-appeal procedures, the review procedure, withdrawal of an appeal, the First-Tier Tribunal, the position before the predecessor tribunals, approach of the High Court, the Upper Tribunal and the Tax Courts.

Contentious tax planning enquiries

Mark McLaughlin HMRC Investigations Handbook 2018-19 April 2021

Guidance on enquiries which are more likely to result in a significant dispute with HMRC, to help practitioners with tax administration and compliance. Topics covered include: HMRC's strategy for dealing with tax avoidance, international tax planning, the role of specialist directorates, the evolution and importance of avoidance case law, HMRC's approach to working complex tax enquiries, resolving disputes, increased threat of penalties and HMRC's approach where fraud is suspected.

Guide to taxpayers’ rights and HMRC powers

Robert Maas Guide to Taxpayers Rights and HMRC Powers February 2021

Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance. The book covers the steps practitioners can take on behalf of their client to challenge HMRC on any enquiries or decisions, covering topics such as tax returns, HMRC enquiries, assessments, tax appeals, penalties, disclosure of tax avoidance schemes. This edition has been updated to cover the administrative rules for the April 2019 loan charge and the new VAT Disclosure of tax avoidance schemes (DOTAS) rules, as well as providing commentary on the government's Making Tax Digital (MTD) initiative.

Tax returns

Robert Maas Guide to Taxpayers Rights and HMRC Powers February 2021

A chapter on taxpayers' rights and HMRC powers in relation to tax returns. Topics covered include: income tax and capital gains tax; Amendments to returns; Corporation tax; VAT; Other taxes; Making Tax Digital; Requirement to correct offshore non-compliance; Records.

Appeals and other proceedings

Robert Maas Guide to Taxpayers Rights and HMRC Powers February 2021

A chapter on taxpayers' rights and HMRC powers in relation to tax appeals and other proceedings. Topics covered include: Appeals; Internal Reviews; The first-tier tribunal; Proceedings before the tribunal; Referral of questions during enquiry; Settling of appeals by agreement; Recovery of tax not postponed; Interim remedies; Appeals to the upper tribunal;  Chargeable gains; Capital allowances; Apprenticeship Levy; Alternative Dispute Resolution.

Making tax digital tracker

Rebecca Cave, Jason Piper Making Tax Digital Tracker 2021

The Tracker provides plain English guidance on the operation of Making Tax Digital (MTD), bringing together a coherent interpretation of primary law, regulations, HMRC non-statutory guidance, government policy papers, guidance provided to professional bodies by HMRC and HM Treasury and public evidence given to parliament. Sections cover: Overview of MTD; VAT; Income tax; Corporation tax; Tax agents. 

Self-assessment

Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2020-21 January 2021

A full chapter providing practical guidance on company tax returns and dealing with HMRC. Sections include: Company tax return; Contacting HMRC; Duty to keep and preserve records; Accounting periods; Form CT600, Filing date; Online filing; Routine enquiry into company tax returns; Investigation of tax fraud; Appeals procedures; Company appeal; Alternative dispute resolution; HMRC's litigation and settlement strategy.

HMRC powers

Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2020-21 January 2021

A full chapter providing practical guidance on HMRC powers. Sections include: Introduction to HMRC powers; Information and inspection powers, including tax appeal procedures; Record-keeping; HMRC time limits for raising assessments; HMRC correction of tax returns; Tax debtors; Disclosure of tax avoidance schemes (DOTAS); General anti-abuse rule (GAAR); Public sector procurement restrictions; HMRC action to counter tax avoidance schemes; Multilateral co-operation.

Self-assessment penalties

Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes Corporation Tax 2020-21 January 2021

A full chapter providing practical guidance on penalties for incorrect tax returns. Sections include: Company failure to notify taxable activities; Failure to deliver a return by the filing date; Penalties for failing to pay tax on time; Penalty procedures generally; Publishing details of deliberate tax defaulters; Managing serious defaulters; Tax agents: dishonest conduct.

The Scottish Tax Tribunals

Penny Hamilton Tax Appeals 2016

Hamilton on Tax appeals will guide you through the Scottish Tax Tribunals appeals process from start to finish. Includes sections covering the devolved taxes, the statutory review process and appealing to the First-tier Tribunal.

Tax appeals (2nd edition)

Penny Hamilton Tax Appeals 2016

Hamilton on Tax appeals will guide you through the tax appeals process from start to finish. Covers every aspect of a dispute with HMRC, including the HMRC internal review process and alternative dispute resolution (ADR).

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.