Tolley's Guide to Taxpayer Rights and Revenue Powers

"Written by two leading practitioners, this new work will look at the statutory provisions on which the Revenue's approach to investigations, to collection of tax and to penalties is based. Since the start of self-assessment there has been almost a flood of cases on the Taxes Management Act, which emphasises its importance. The proposed work will not be an annotated version of the Taxes Management Act but rather an explanation of the Act and related case law and Revenue practices. The work will include case studies to illuminate the topics explored and will be an invaluable guide for tax advisers, accountants, and those dealing with the Revenue."Maas, Robert W. is the author of 'Tolley's Guide to Taxpayer Rights and Revenue Powers', published 2003 under ISBN 9780754519454 and ISBN 0754519457.