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The Taxpayer Strikes Back can be be purchased on Amazon by following this link.

A free complimentary electronic copy of The Taxpayer Strikes Back can be downloaded here.

The Taxpayer Strikes Back: We are proud to announce a brand new concept in Taxation Books!

Are Tax Inspectors demigods, human incarnations of the Norse God Thor, able to strike us down at whim with a bolt of lightning? I think not! Fortunately the general understanding of the authority / power situation, as frequently expressed to me is a complete misconception, which I am pleased to correct as follows, briefly here, but in significantly more detail in the book.

  1. Tax Inspectors are simply civil servants earning a wage, administrators occupying junior management positions within HMRC.
  2. The Inspector’s job is to assist with the general administration of the UK Tax System, nothing more.
  3. Inspectors do not have any personal powers, just limited delegated responsibility to implement certain procedures, nothing more.
  4. Tax Inspectors do not have ownership of the cases they work on and their importance to the case reduces to nothing when a new Inspector takes over.
  5. Since HMRC changed the job description to remove the title "Tax Inspector" I have heard talk of a loss of status! What status? HMRC staff are ordinary rank and file individuals.
  6. The function of the Inspector is a pragmatic assessment of the facts. I do not tolerate those unacceptable and often voiced expressions of, "disbelief", "disappointment", "surprise", and the like.

"The Taxpayer Strikes Back" is the first in a series of books on taxation, looking in detail at Tax Investigations. Based on the author's personal experience from within the Civil Service generally, within HMRC and extensive practical work on "this side of the fence". It says it exactly the way it is, no punches pulled. This is nothing like the usual "500 tips from the experts" type of stuff! We have received a lot of positive feedback about the book. One reader who also employed our tax investigation services commented:

"Mr Arthur, I have just finished reading your book. Easy to read, very informative and extremely interesting. I would like to purchase two more copies to the useless prats who thought they knew what they were talking about and only wasted our money. Glad we employed your services."

The reader is taken step by step through the stages of the investigation. We consider the Tax Inspector's mindset, why do they think and act as they do? Then we move to the underlying ethos of Tax Investigations. What are they allowed to do and perhaps much more importantly, what they are NOT allowed to do?

Following are a selection of extracts from the book:

 

"Isolating a Tax Inspector from the System by making him personally responsible for his actions renders him a very different creature."

"The Tax Inspector is a case worker, ensconced in a particular working environment, working cases as opposed to working with individuals. This is not a criticism of the individual who has little if any control of the definition of his working environment. It does however enable us to understand why the behaviour of individuals may seem strange to us. For example issuing a letter that in the first instance thanks a taxpayer for his hospitality at an earlier meeting, and then goes on to notify him that he has an additional liability of a million pounds or whatever."

"In relation to evidencing situations generally, always remember that the burden of proof is the balance of probabilities and not an absolute one. Consider each case on its merits; is the Taxpayer's version of events most likely to be the accurate version? It can be difficult to "face off" a Tax Inspector but always remember that he is a salaried civil servant. You do not have to back down if he is intransigent and he cannot force closure against your will! The only entity that can bring final closure is the appeal system or, exceptionally beyond that, the Judicial one."

"It should be absolutely clear that the Tax Inspector is not some sort of remote and powerful God like creature with a vast array of powers. He is in fact a salaried junior manager, employed by the Civil Service to assist in the administration of the UK Tax System. His job is to conduct a factual assessment of the case in front of him and to come to a reasoned conclusion based on that assessment. He neither has any personal power, nor does he have the final say in respect of any outcomes that he proposes."

"The emphasis is that under no circumstances should the oft quoted references to HMRC's internal instructions be accepted. In particular do not accept the "rulings" of intransigent Tax Inspectors who do not have the last word. Work and research the case, find the evidence and stick to your guns!"

"Recording general conversations, meetings and telephone conversations can provide exceptionally useful data material."

"A proposal to extrapolate figures backwards, forwards or both should never be accepted unless it is certain that to do so would not disadvantage the taxpayer. Additional years, as necessary, should be examined by the accountant. "

A free complimentary electronic copy of The Taxpayer Strikes Back can be downloaded here.

 

 


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