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Guide to Taxpayer Rights and Revenue Powers

Peter HowarthRobert Maas

出版	Bloomsbury Academic, 2004-12-01
主題	Law / General
ISBN	18459241699781845924164
URL	http://books.google.com.hk/books?id=Vsr-AQAACAAJ&hl=&source=gbs_api

註釋

Written by leading practitioners in the field, Taxpayer Rights and Revenue Powers looks at the statutory provisions on which the Revenue's approach to investigations, to tax collection and to penalties, is based. This book provides a detailed explanation of the Act and related case law and Revenue practices. It focuses on the boundaries of the powers of the Inland Revenue and the statutory rights that the taxpayer has when confronted by the Inland Revenue.