Tax penalties have become an increasingly important topic with the introduction in 2007 of a stringent penalty. The legislative project to create this new penalty system is largely complete applying to nearly all taxes. Penalty cases are the most frequent type of case put before the tax tribunal. In addition there are many thousands of penalties which do not proceed to an actual appeal but still need to be dealt with by practitioners.

This new title includes guidance for advising with clients who face penalties imposed by the HMRC, showing the key concepts of the  penalty regime providing  worked examples –  using sample calculations – for each of the main kinds of penalty.

George Rowell and John Flood

George Rowell MA (Oxon) is a barrister (2004 call) who specialises in tax litigation and  has substantial experience in tribunal practice and procedure. He began his career in-house with HMCE and HMRC, before moving to successful independent practice. He has had various articles published in legal and accountancy journals.

John Flood LLB is a barrister (1975 call) who retired after a career spent predominantly with HM Customs & Excise and latterly HM Revenue & Customs but also with the Serious Fraud Office. He was Head of VAT and Excise Litigation and subsequently Deputy Solicitor at HMCE. After the merger of the two Revenue departments, he served as Head of Tax Litigation and latterly as a Deputy Director of Special Investigations at HMRC. He has written a number of articles on penalties for Accountancy Age.