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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...
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