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- W656062435 abstract "The latest edition of this work provides a detailed and practical review of the conduct of the various types of tax investigation. Including all the relevant legislation up to 1990 Finance Act, the book also details the legislation which is due to come into effect in the next few years. Written by a team of former tax inspectors who all have first-hand experience of the subject, their analysis should be of interest to every practitioner who has had to respond to anything from a simple district office enquiry to a full-scale Special Office investigation. Containing practical advice on the best way to handle an Inland Revenue investigation the book concludes with a step-by-step examination of a hearing before the commissioners. After an introductory chapter the book deals with: legislative background; accounts investigations; evidence for profit increases; settlement of investigations (including non-accounts cases); PAYE audit investigations; the Inland Revenue compliance visit; investigations in the construction industry; Board's investigation office; enquiry branch investigations; revenue prosecutions; special office investigations; appeals before the commissioners. The appendices contain details of Inland Revenue press releases, statements of practice and standard forms." @default.
- W656062435 created "2016-06-24" @default.
- W656062435 creator A5012583845 @default.
- W656062435 date "1993-04-30" @default.
- W656062435 modified "2023-09-24" @default.
- W656062435 title "Tolley's Tax Compliance and Investigations" @default.
- W656062435 hasPublicationYear "1993" @default.
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