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Tolley's Interest and Penalties [Hardcover]

John Newth


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Book Description

Jun 1993
The provisions of all the main taxes, together with NIC, relating to this subject, are brought together in this book. The statutory background is complemented by consideration of practical problems and positive advice regarding mitigation and tax planning. The authors offer a full examination of both criminal and civil penalties, and there are specific chapters devoted to topics such as the new "pay and file" regulations, the implementation of the Keith Report and time limits, and consideration is given to High Court and VAT Tribunal decisions. The appendices include extracts from all the major Tax Acts.

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