Rowell, George

Tax penalties : a practitioner's guide George Rowell and John Flood - London : Sweet & Maxwell, c2017. - lxiv, 781 p. ; 24 cm. - Sweet & Maxwell's practitioner tax library .



This book covers the new UK penalty regime introduced since 2007. It describes the general concepts of the new penalty regime and transitional situations. It looks at the surviving elements of the previous penalty regime, the special regimes applicable to Scotland and Wales, the means available to challenge penalties, and special topics such as criminal liability, EU law and the ECHR. Part 1: the new penalty regime; part 2: the tax avoidance regime; part 3: the old, continuing, and special penalty regime; part 4: Scottish and Welsh regimes; part 5: the criminal regime; and, part 6: the dispute regime.

9780414037311


Tax penalties--England
Tax penalties--Wales

343.4204 RO TA

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