Tolley's Disclosure of Tax and VAT Avoidance Schemes
- Availability:
- Available
- Product Id:
- ukprod9780754527497DTA5
- Product Code:
- DTA5
- ISBN/ISSN:
- 9780754527497
- Publication Date:
- 01/01/2009
- Format:
- Price:
- £66.40
The 2004 Budget introduced far-reaching legislation on Tax Avoidance Schemes. In theory, anybody using such a scheme must declare it to the relevant authority; in addition, a register of types of scheme will be maintained.
Tolley's Disclosure of Tax and VAT Avoidance Schemes enables the practitioner to meet their legal obligations under the new legislation, explaining broad and generalist legislation in practical, hands-on terms. The only book on the market dealing with this area, it ensures the practitioner complies fully with disclosure requirements and suggests alternative solutions to current schemes.
Essential reading for any tax adviser, providing crucial assistance with fulfilling new legal responsibilities and avoiding prosecution.
PART A - Direct Tax Avoidance;
1. Introduction;
2. What has to be disclosed?
3. Employment products;
4. Financial products;
5. Who has to disclose?
6. Exemption for legal professional privilege;
7. Making the disclosure;
8. Penalties;
9. Commencement;
Appendices: Prescribed forms; Specimen completed forms; Statutory provisions; Statutory regulations; IR Guidance
PART B - VAT Avoidance;
1. Introduction;
2. What has to be disclosed?
3. Who has to disclose?
4. Making the disclosure;
5. Exemption for legal professional privilege;
6. Penalties;
7. Commencement;
Appendices: Specimen disclosures; Statutory provisions; Statutory regulations; HM Customs' guidance
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