Guide to Taxpayers' Rights and Revenue Powers

Written by a leading practitioner in the field, Guide to Taxpayers' Rights and Revenue Powers looks at the UK statutory provisions on which the Revenue's approach - to investigations, to tax collection, and to penalties - is based. This second edition provides related UK case law and Revenue practices. It focuses on the boundaries of the powers of the Inland Revenue and the statutory rights that the taxpayer has when confronted by the Inland Revenue.