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Tolley’s Tax Investigations and other book reviews

11 April 2001 / Ian Dawson
Issue: 3802 / Categories: Reviews , HMRC powers
Reviewed by IAN DAWSON, University of Newcastle upon Tyne.

Book Reviews:  Three new publications for the tax practitioner.

Tolley's Tax Investigations

 

Peter Howarth 170 pages softback £56.95


This is a 'handy quick reference book' and a 'practical guide' of 170-odd pages (plus appendices). The book is aimed at the general practitioner who is not an investigation expert. It is an easy read for a train journey or two written in a light common sense style although marginally pompous in places.

 

There are fifteen very short chapters and the index is clear and comprehensive.

 

The bulk of the book focuses on enquiries under self assessment. It details the reasons why a return might be selected the opening of the investigation meetings arguments Inland Revenue powers and the final settlement. There follows interesting summary chapters covering topics such as accountants' problems (avoidance versus evasion money laundering...

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