| INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780414037311 |
| DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Call number |
343.4204 RO TA |
| MAIN ENTRY--PERSONAL NAME |
|---|
| Authors |
Rowell, George |
| TITLE STATEMENT |
|---|
| Title |
Tax penalties : |
| Subtitle |
a practitioner's guide |
| Statement of responsibility, etc |
George Rowell and John Flood |
| PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication |
London : |
| Publisher |
Sweet & Maxwell, |
| Date |
c2017. |
| PHYSICAL DESCRIPTION |
|---|
| Extent |
lxiv, 781 p. ; |
| Size |
24 cm. |
| SERIES STATEMENT |
|---|
| Series statement |
Sweet & Maxwell's practitioner tax library |
| SUMMARY |
|---|
| Summary |
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. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Heading |
Tax penalties |
| Geographic |
England |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Heading |
Tax penalties |
| Geographic |
Wales |
| ADDED ENTRY |
|---|
| Name |
Flood, John |
| ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://uowd.box.com/s/cxwtfvj6w2cpiex8vwo6s6yc7q7lxsn4 |
| Public note |
Location Map |
| MAIN ENTRY--PERSONAL NAME |
|---|
| -- |
33032 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| -- |
33033 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| -- |
33034 |
| ADDED ENTRY |
|---|
| -- |
33035 |