Surviving Revenue Audits (Heftet (myke permer))

Brian Keegan is Director of Taxation with Chartered Accountants Ireland and leads the Institute's Tax Department in its information provision and representations work. Since joining Craig Gardner in 1985, Brian has worked both in Big Four and medium-sized practice, and for several years was Director of Research with the Irish Taxation Institute. Brian is a member of the Tax Administration Liaison Committee, and also of the UK Tax Agent and Advisor Steering Group. He is well-known as a tax author and as Chartered Accountants Ireland spokesman on tax matters, regularly appears in the national media.

Every business, large or small, will be subject at some stage to an audit, investigation or enquiry by the Revenue Commissioners. This complex area is governed by statute law, case law, codes of practice and precedent. Revisions to the statute law on tax penalties introduced in 2008 have resulted in important changes to key rules, and a new 2010 Code of Practice for Revenue Audits is soon to be available. This book draws together for the first time all of the key source material required to handle Revenue inspections professionally. The commentary and decision trees will help the reader take the right steps, from the first notification of an audit to the closing meetings and agreeing a settlement. The new rules for Revenue penalties are clearly set out, as are the opportunities available to mitigate or to appeal penalties. No self-employed person or company director can afford to be without this essential reference.

Chapter 1. Background Chapter 2. Types of Revenue Communication Chapter 3. How does a case get selected for Audit? Chapter 4. Who can be Audited? Chapter 5. Managing the Downside - Making a Qualifying Disclosure Chapter 6. Penalties and Sanctions Chapter 7. Crime and Punishment Chapter 8. Avoiding Penalties Altogether Chapter 9. Accounting for the Audit Settlement Chapter 10. Reviews and Appeals Chapter 11. Special Arrangements for Settlements Chapter 12. Surviving the Revenue Audit - the Essential Checklist Appendix I - the 2010 Code of Practice for Revenue Audit Appendix II - The Essential Legislation