Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Guide to Taxpayers’ Rights and HMRC Powers

18 August 2009 / Keith M Gordon
Issue: 4219 / Categories: Reviews
By Robert Maas; £95

Publisher: Tottel Publishing; second edition paperback 438 pages

Robert Maas’s Guide to Taxpayers’ Rights and HMRC Powers was always going to be an informative read and it didn’t disappoint.

As many readers will know Robert has been heavily involved with the current review of HMRC powers and is therefore ideally placed to offer useful commentary on the subject from a theoretical as well as from a practical perspective.

The title of the work is a bit of a misnomer because as Robert himself notes taxpayers’ rights are few and far between. Nevertheless those rights that do exist are properly covered.

From a barrister’s perspective I would perhaps have wanted Robert to say a little more about judicial review – generally an option of last resort but in this area often the only option – even if only to emphasise that...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon