Tolley's Tax Compliance and Investigations (Tolley's tax compliance & investigations)
by David Jeffery, Brian Sturgeon , Terry Donaldson, Michael O'Brien
ISBN 085459681X (0-85459-681-X)
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Softcover, Tolley Publishing
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This is a detailed and practical analysis of various types of tax investigations, from the simple district office enquiry to the more serious Enquiry Branch and Special Office investigation. It takes account of relevant legislation up to the Finance Act 1992 and the finance (No.2) Act 1992, practice statements, concessions, press releases, tax cases and other practical points which have arisen since the previous edition was published in 1990. The authors are all ex-Inland Revenue inspectors with first-hand experience of the subject. This new edition includes chapters on the Inland Revenue Recovery section and the enforcement of tax debts overseas; subcontractors' deduction scheme; accountancy units and special trades investigation units; and pay and file for Corporation Tax. The appendices contain details of technical releases of the Consultative Committee of Accountancy Bodies, including Inland Revenue procedures, and useful addresses.
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