Revenue Disputes: Audits, Investigations and Enforcement (originally titled: Revenue Investigations and Enforcement), Second Edition examines in detail the enforcement of Irish Revenue law from both a civil and criminal law perspective. It analyses the role and responsibility of the Revenue Commissioners in that process and examines the enforcement options available to Revenue in seeking to recover taxes and custom duties. The book addresses the revenue audit and investigation process from a practical perspective and the procedures for making a qualifying disclosure to Revenue. It also addresses the various avenues of appeal and redress open to the taxpayer from receipt of a standard Revenue enquiry letter to appearing in court.
Revenue Investigations and Enforcement is a highly practical guidance tool for practitioners when dealing with Revenue audits, investigations and enforcement. Since the last edition, there has been a marked increase both in the extent and use of Revenue powers. There are now sentencing guidelines which recommend the imposition of custodial sentences in the context of Revenue prosecutions.
It is up to date to the latest Finance Act and includes any changes made to the 2010 Code of Practice for Revenue Auditors.
1: Introduction; 2: Audits and Investigations; 3: Revenue Information Gathering and Investigation Powers; 4: Civil Appeals; 5: Enforcement of Revenue Debts; 6: Offences and Penalties; 7: Criminal Prosecutions; 8: Advisors;
Relevant Statements of Practice, Codes of Practice and e-Briefs published by the Revenue Commissioners.