Managing Civil Tax Investigations
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Managing Civil Tax Investigations
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Author : Great Britain: National Audit Office
language : en
Publisher: The Stationery Office
Release Date : 2010-12-17
Managing Civil Tax Investigations written by Great Britain: National Audit Office and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-17 with Business & Economics categories.
HMRC's civil investigations directorates, which examine serious cases of suspected tax evasion, have generated increasing returns from their work, while reducing resources. This report recognises this improvement in performance but underlines the scope for them to achieve more. Since 2007-08 the directorates have increased the additional tax generated ('yield') from their work by 49 per cent in real terms to £8.5 billion, while reducing their expenditure by 10 per cent in real terms, to £567 million. They have also delivered a range of other activities to prevent future tax losses and improve taxpayer compliance. Yield provides a firm measure of the value of investigation work. But used alone it does not capture the full impact of investigations, such as the effect on taxpayer behaviour; nor does it encourage preventative work to improve compliance. The Department is planning a broader range of metrics to assess the impact of its enforcement activities. While the Department is making progress in understanding its performance and managing its enforcement resources, it does not have all the management information necessary on the cost-effectiveness of its different types of enforcement activity and their wider impact. Among the NAO's recommendations are that the system for referring cases for investigation be improved; that the time taken to complete investigations be reduced; that a clearer picture be developed of the penalties imposed on those found to have evaded or defrauded tax; and that it be made easier to trace whether tax debts from completed investigations have been paid in full.
Hm Revenue Customs
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Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
language : en
Publisher: The Stationery Office
Release Date : 2011-03-17
Hm Revenue Customs written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-17 with Business & Economics categories.
The two directorates in HMRC responsible for civil investigation work brought in £8.5 billion of tax revenue in 2009-10, nearly 50 per cent more than the total three years before. At the same time they reduced spending by 10 per cent. This was good progress but the Department now has a much more stretching target. Government spending plans require HMRC to bring in an extra £18 billion of tax revenue over the next four years while reducing its costs. A crucial point is that the Department has lacked detailed information on how much different types of enforcement activity cost and what the returns are. It will need this information to meet the challenge of the new target. HMRC must improve its performance in key areas. Its targets for its investigation directorates have not been demanding enough, sometimes being set below the yield achieved in the previous year. Only a quarter of civil investigations of fraud cases were completed within the 18-month target. The level of penalties being imposed in cases of fraud has been too low. And the systems for tracking whether tax debts are being collected are poor.
Tax Administration
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1997
Tax Administration written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Fraud categories.
Compelled Production Of Documents And Testimony In Tax Examinations
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Author : Kevin F. Sweeney
language : en
Publisher:
Release Date :
Compelled Production Of Documents And Testimony In Tax Examinations written by Kevin F. Sweeney and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Evidence, Documentary categories.
...describes and analyzes the various methods by which taxpayers and third parties can be legally compelled to produce books, records, and testimony during civil tax examinations and criminal tax investigations, as well as the privileges and defenses that may be available to protect such evidence from compelled production.
Hmrc Investigations Handbook 2018 19
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Author :
language : en
Publisher: Bloomsbury Professional
Release Date : 2018-11-29
Hmrc Investigations Handbook 2018 19 written by and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-29 with Business & Economics categories.
HMRC Investigations Handbook 2018/19 provides essential guidance on all aspects of HMRC's investigative work – special civil investigations, criminal prosecutions, self-assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers how to prepare for interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering. Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up-to-date. Written by a veritable 'who's who' of practitioners specialising in this area, the book is structured to follow the path of a potential investigation, and allows the reader to find what they need quickly. New developments include: - Inclusion of two new chapters – Discovery and Penalty Mitigation - Changes to the threshold conditions in relation to POTAS (Finance Act 2017) - Coverage of important legislative changes introduced by Finance (No 2) Act 2017 including: --Requirement to correct certain offshore tax non-compliance; --Partial closure notices; --Penalties for enablers of defeated tax avoidance; and --Errors in taxpayer documents - An update on HMRC practice including the use of 'nudge' letters, and the use of deeds in settling tax enquiries - Coverage of important new cases including: --Märtin v Revenue and Customs – Closure notice application --Ingenious Media Holdings PLC & Anor, R (on the application of) v Revenue and Customs – Taxpayer confidentiality --Munford v Revenue and Customs – Discovery assessments --Revenue and Customs v Mabbutt – Notice of intention to open an enquiry
Ministry Of Justice Financial Management
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Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
language : en
Publisher: The Stationery Office
Release Date : 2012-03-20
Ministry Of Justice Financial Management written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-20 with Business & Economics categories.
The Ministry has improved its financial management since the Committee's last report in January 2011 (HC 574, ISBN 9780215556042). Many of the Ministry's processes have improved, including modelling and forecasting, but the Ministry has not achieved significant improvements in the delivery of key financial outcomes and therefore has much still to do. The most serious issue is the Ministry's inability to report its financial affairs on a timely and accurate basis. The Ministry's own resource accounts for 2010-11 were delivered late and there were significant problems with the accounts produced by two of its major arm's length bodies, the Legal Services Commission and HM Courts Service's Trust Statement. The Ministry faces significant accounting challenges for the 2011-12 financial year, due to the required earlier publication of the accounts. The Ministry needs to break the cycle of continuing failure to produce accurate and timely accounts. It also faces considerable challenges in meeting its tough spending review commitments, but without a full understanding of its costs, the Ministry risks unnecessarily cutting frontline services, which are critical to the poorest in the community, rather than ensuring savings are achieved through genuine efficiencies. Maximising the income it obtains will help the Ministry and fine collection is improving, but it is being outpaced by the growth in fines outstanding. Excellent financial management is critical to the Ministry's future success as it seeks to achieve significant efficiency gains while coping with workload pressures, such as increases in the prison population, that are largely outside its control.
United States Attorneys Manual
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Author : United States. Department of Justice
language : en
Publisher:
Release Date : 1988
United States Attorneys Manual written by United States. Department of Justice and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Justice, Administration of categories.
Taxpayers Rights And Obligations
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
language : en
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
Release Date : 1990
Taxpayers Rights And Obligations written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 and has been published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Law categories.
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
Federal Information Sources Systems
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Author :
language : en
Publisher:
Release Date : 1977
Federal Information Sources Systems written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Administrative agencies categories.
Includes subject, agency, and budget indexes.
Tax Management Portfolios
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Author :
language : en
Publisher:
Release Date : 2006
Tax Management Portfolios written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Tax planning categories.