Practical Representation in Tax Investigations is a comprehensive guide for tax practitioners in representing clients under HMRC enquiry and investigation. Whilst offering a practical account of how investigations work, this title will act as a working blueprint for how a practitioner should conduct his own case. It includes tools such as work programmes, client questionnaires, job-costing budgets and capital statements. This product will equip professionals with practical guidance in representing clients under investigation so that they are able to deal with the matter instead of referring the work to a specialist. The book also integrates the latest developments in tax investigations work (tax fraud offences, new information gathering powers, latest VAT investigation techniques) into the mainstream of tax investigation work. Also included is a section on money laundering from a tax perspective.The author has also contrasted the HMRC modus operandi (theoretical and practical) when investigating the different types of cases with that which should be applied by the best practice practitioner when faced with the same problem.

Key provisions of the Land Registration Act 2002 provide the legal framework for electronic conveyancing. This book will explain the legislative framework and the current proposals – including the key issues of security and authorisation – and will highlight the points that need to be addressed by practitioners in order to qualify for access to the new system. Electronic conveyancing will not be with us until 2006 and this book will take a thematic approach, highlighting the main practical issues arising from the new law and providing precedents and checklists to help busy conveyancers to manage the risks. This book will seek to highlight – and to give practical advice on – the day to day requirements of the new regime, and to promote sensible and cost-effective management of the risks.

An authoritative course text designed to provide a standalone resource for students. It contains a blend of carefully selected key cases, legislation and academic debate linked by substantial author commentary.

With the creation of the new Property Chamber to unify the jurisdiction of all property related tribunals, this work examines the issue of land registration and how applications are made, heard and 'if necessary' judicially reviewed. The authors cover the practice and procedure of the hearing, evidential questions, and the basis of title in a clear and accessible manner. An absolute must for anyone dealing with conveyancing or property issues.This successor to the authors previous work 'A Practical Guide to Land Registry Adjudication' brings the area right up to date.

The fifth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST related to filing of annual returns and self-certified Form GSTR-9C. The vast experience of the four authors totaling about one hundred years in consulting, adjudicating, judging and implementation of indirect taxes would immensely help the professionals implement GST provisions and conduct of audit in an easier way while providing value to their clients/employers. The book is divided into 6 parts as follows: Part 1 – Overview of GST law and insights on good accounting practices, record maintenance and documentation to facilitate returns filing, reconciliation and professional opportunities from the perspective of GST Audit. Part 2 – Background of the Annual returns, role of professionals and a detailed clause by clause analysis with Practical FAQ's for filing the Annual Returns in Form GSTR 9. Part 3 - Background of the GST Audit, role of professionals and a detailed clause by clause analysis with practical FAQ's for filing the Reconciliation statement in Form GSTR 9C. Part 4 – Checklists, formats, ICQ's, templates and practical methodology of conducting GST Audit [verification of documents/transactions after evaluation of internal control, reconciliations with tips to mitigate demand, common errors to avoid. Part 5 – Customs Audit, year-end action points for taxpayers, other GST certifications and Departmental Audit and some useful decisions. Part 6 - Appendices containing the gist of important notifications, guidance notes, standards, forms of audit under GST, and important templates for ready reference of professionals. KEY FEATURES Includes practical tables giving Step by Step approach with internal control questionnaires, checklists, templates, Good accounting practices, review program and reconciliation statements for: –Filing annual return with checklist and enabling formats –Audit certification Detailed analysis of reporting comments, remarks and qualifications in Part B of GSTR 9C along with exhaustive list of sample observations, remarks to be reported which would be relevant till FY 2019-20 Detailed discussion on various other key reconciliations including ITC, outward supplies, etc. Extensive list of common errors to be avoided in GST while doing preparation for audit. Coverage of key reconciliations viz., GSTR 2A to 3B, GSTR 1 to 3B, etc. Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program for enabling taxpayers in filing GSTR 9C form. Insights on key year-end activities & relationship between GSTR 1, GSTR 3B & GSTR 9. Covering important tools/techniques for optimization of tax, ITC, year-end actions, and some decisions in favour of taxpayers to avoid future disputes and adding value. Visit http://bit.ly/GSTAudit for updates and information.

Manorial rights are certain rights which were retained by lords of the manor in England and Wales when land became freehold in the early 20th century, and can include rights to mines and some minerals, sporting rights such as hunting, shooting and fishing, and rights to hold fairs and markets. In the past such rights were not required to be detailed on theregister of title, but they remained overriding - that is they bound the owner of the affected and even though they may not have known about the rights. Changes made through the Land Registration Act 2002 sought to increase the transparency and knowledge of such rights by requiring that they be registered and removing their overriding status. This Act specified a deadline - October 2013 - by which such rights should be registered to ensure they could not be lost.