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Appeals, disputes and investigations

Expert commentary and practical guidance from ICAEW related to appeals, disputes and investigations relating to compliance with UK tax regime.

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Mandatory disclosure rules and DAC 6

Practical guidance and support on tax disclosure around the world, including the UK's Mandatory Disclosure Rules and DAC 6.
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Professional conduct in relation to taxation (PCRT)

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work.
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Exclusive

Tax Round-up 2020

This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
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Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.

TAXguide 18/17: HMRC determinations and special relief
  • Technical release
  • 03 Nov 2017
In TAXguide 18/17, Caroline Miskin explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim. Read a summary here, Tax Faculty members can download the full guide.
TAXguide 12/17: CRS - notifying clients
  • Technical release
  • 30 Jun 2017
An explanation of the legal requirement for financial institutions and professionals to write to clients to whom they have given advice on offshore matters. The guide outlines the rules, suggests how you might comply and provides a draft client letter. Tax Faculty members can download the full guide.

Features and articles

Software company wins R&D tax relief case
  • Article
  • 23 Sep 2024
Having struggled to convince HMRC that expenditure it incurred on a software project qualified for research and development tax relief, the company was successful in its appeal to the First-tier Tribunal.
Exclusive How to deal with an information request from a third party
  • Article
  • 02 Aug 2024
In this, the final article in a three-part series looking at problem areas in practice, Karen Eckstein explores the issues to consider when dealing with a request for information from a bank or another adviser.
Exclusive Butler & Others v HMRC [2023]
  • Article
  • 17 Jul 2024
The result of a recent First Tier Tribunal case on a failed claim for 100% Business Property Relief (BPR) on an interest in a Limited Liability Partnership (LLP) which ran a wedding business will be of interest to members and rural businesses alike.
Government consults on options to reform tax administration
  • Article
  • 20 Feb 2024
The government has published a call for evidence on HMRC's enquiry and assessment powers, penalties, and safeguards.
Tax news in brief 14 February 2024
  • Article
  • 13 Feb 2024
Highlights from the broader tax news for the week ending 14 February 2024, including: rates and thresholds to be used by employers for 2024/25; the opportunity to join a HMRC webinar on its litigation and settlement strategy; and action required to continue as a user of the agent forum.
New form for appealing corporation tax penalties
  • Article
  • 08 Jan 2024
HMRC has introduced an interactive form to speed up the process for corporation tax penalty appeals.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Trust tax returns
  • eBook chapter
  • 2024
  • Jacquelyn Kimber, Julie Bell
  • Tax Advisers Guide to Trusts
Chapter covering various aspects of trust tax returns and related matters. Addresses topics including valuations, claims and elections, overpayment relief, enquiries and discovery, liability and collection, penalties, and record-keeping.
Exclusive Partnership tax returns, enquiries and administration
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
A chapter on partnership tax returns and related matters. Includes coverage of filing dates, allocations of ‘partnership share’, enquiry procedures, and penalties which may be imposed.
Exclusive SDLT administration and compliance
  • eBook chapter
  • 2024
  • Ros Martin
  • Stamp Taxes
A chapter covering what must be notified to HMRC, on whom the responsibility for notification and payment of SDLT falls, and the relevant processes and requirements. Includes details of HMRC powers, and penalties which may be imposed for non-compliance.
Exclusive Income tax compliance
  • eBook chapter
  • 2024
  • John Hiddleston, Azets
  • Income Tax
A full chapter providing a practical overview of compliance issues relating to income tax.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Compliance issues and transfer pricing disputes
  • eBook chapter
  • 2022
  • Jerome Monsenego
  • Introduction to Transfer Pricing
A chapter examining two administrative concerns linked to transfer pricing: the need to enforce certain compliance rules, and the prevention and resolution of cross-border transfer pricing disputes.
Exclusive VAT administration, appeals and interest
  • eBook chapter
  • 2021
  • Malcolm James
A high level overview of the framework of VAT administration covering appeals and the interest charged on VAT recovered through the raising of an assessment.
Exclusive Self-assessment enquiries, discovery assessments and investigations
  • eBook chapter
  • 2021
  • Malcolm James
Outlines the difference between HMRC enquiries under self-assessment and discovery assessments. The chapter also addresses settlements, penalties and criminal proceedings and lists the main criminal offences related to tax.
Exclusive Tax appeals and administration
  • eBook chapter
  • 2021
  • Malcolm James
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.
Exclusive Tax treaty case law around the globe 2019
  • eBook
  • 2020
  • Michael Lang, Alexander Rust, Jeffrey Owens et al
This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018.
Exclusive Taxes evaded, avoided and reformed
  • eBook chapter
  • 2017
  • James Hannam
An overview of tax evasion and avoidance methods in the UK, with reference to some high-profile tax tribunal cases where legal avoidance schemes were exploited in ways not originally intended by the government or HM Revenue & Customs. The author also suggests some tax reforms that might lead to a 'fairer' system.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on tax appeals, disputes and investigations. A selection of recent books on this topic is set out below.
Taxpayer safeguards: rights and protections for individuals, 3rd ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax
This book explores in a practical manner the safeguards that are available for taxpayers when trouble arises with HMRC. The author covers the whole spectrum of protections – statutory, judicial, administrative, and so on.
A practical guide to tax disputes, 3rd ed.
  • Library book
  • 2024
  • A. Craggs, J. Hickey, J. Levy
  • Lexis Nexis
A guide to preparing for and taking part in a hearing in the tax tribunals or courts. Includes coverage of relevant legislation and case law, as well as various practical tips. This third edition takes account of several recent procedural changes.
Tax litigation handbook
  • Library book
  • 2024
  • Pump Court Tax Chambers
  • Bloomsbury Professional
An in-depth guide to all aspects of procedure in tax disputes, appeals and litigation, with commentary that is both technical and practical. This title is the successor to the previously published Hamilton on Tax Appeals.
Dispute resolution outside of the tax tribunal
  • Library book
  • 2024
  • X.M. Manzano, S. Duncan
  • LexisNexis
A Tax Digest exploring the different options available to taxpayers and their advisers for resolving tax disputes that have reached an impasse or that have been subject to a final decision by HMRC without resorting to the formal appeals system.
Discovery assessments: how to challenge them, 4th ed.
  • Library book
  • 2023
  • K. Gordon
  • Claritax
This book covers the various issues relating to discovery assessments, with a focus on how they apply to income tax and capital gains tax. It provides a clear and comprehensive guide to the rules concerning discovery assessments, and sets out practical advice as to how such assessments may be challenged.
Tax disputes resolution: the new landscape
  • Library book
  • 2023
  • A. Lane
  • LexisNexis
A digest exploring aspects of tax avoidance and tax evasion, including case law relevant to disguised remuneration and to anti-avoidance schemes and their settlements with HMRC.
Schedule 36 notices: HMRC information requests, 2nd ed.
  • Library book
  • 2022
  • K. Gordon
  • Claritax Books
This book examines the extent of HMRC's powers to obtain information and documents from taxpayers and certain third parties, as well as the associated safeguards and constraints. The author aims to assist readers in recognising and challenging information notices that are not within the law.
HMRC tax investigations
  • Library book
  • 2022
  • M. Kapacee
  • LexisNexis
A digest examining HMRC's tax investigation powers, with reference to new and existing legislation, as well as recent tax cases.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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Helpline
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ICAEW Tax and VAT Helpline

ICAEW tax and VAT helpline is a subscription based service provided by Markel Tax (formerly Abbey Tax). It offers expert, practical advice on UK tax and VAT issues and trends.

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Faculty exclusive
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TAXconnect

Search for a consultant to help you with a specific technical tax problem. TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to Tax Faculty members on tax problems for a nominal fee.

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Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

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Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.