000			01360pam a2200229 i 4500
999			_c37107 _d37107
001			017104139
020			_a9780414037311
040			_aUOWD
082	0	4	_a343.4204 RO TA
100	1		_aRowell, George _933032
245	1	0	_aTax penalties : _ba practitioner's guide _cGeorge Rowell and John Flood
260			_aLondon : _bSweet & Maxwell, _cc2017.
300			_alxiv, 781 p. ; _c24 cm.
490	0		_aSweet & Maxwell's practitioner tax library
504			_aIncludes bibliographical references and index.
520			_aThis 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.
650		0	_aTax penalties _vEngland _933033
650		0	_aTax penalties _vWales _933034
700	1		_aFlood, John _933035
856			_uhttps://uowd.box.com/s/cxwtfvj6w2cpiex8vwo6s6yc7q7lxsn4 _zLocation Map
942			_2ddc _cREGULAR