Tax investigations
Available on these dates:
You can book this course by using the booking form above. The booking will be confirmed by e-mail.
Course contents
The course is designed for accountants to provide a practical update on the current tax investigation legislation and HMRC practice. The course is presented by an ex-HMRC employee, Ros Martin, so providing an insight from HMRC’s point of view. The course will draw its contents from:
- The legislative background to compliance checks
- The practical application of the rules
- How to avoid problems for clients
- Typical client pitfalls and how to spot them
- Practical solutions to common problems
- Useful resources for practitioners
- Negotiating realistic settlements
- The new appeals regime in practice
- Amnesties
- Handling targeted trades and professions
The contents for Ros Martin's update are as follows:
The course contents are drawn from:
- Compliance initiatives and business checks
- Specialist industries (electricians, plumbers etc) and e-trading
- Overseas assets - holiday homes, foreign bank accounts
- The single compliance process
- Changes to the Contractual disclosure facility
- The selection process for an investigation
- Items that promote risk of an inspection in your client's accounts
- Review of HMRC powers and limitations
- Can HMRC attend your client's premises? demand information? Can HMRC insist on meetings?
- Clarification of HMRC's enquiry windows
- What penalties can be levied? How are penalties calculated?
- Overview of tribunal process
- Tactics to use, negotiating and settlement strategy and dealing with stalled cases
- Alternative dispute resolution process
- The appeals process and first-tier tribunals
- Review of HMRC internal procedures
