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Book Request: Seizure under Section 140(4) & 141(1) of the Finance Act 2001

  • 25-05-2011 10:16am
    #1
    FreudianSlippers
    Registered Users, Registered Users 2 Posts: 20,397 ✭✭✭✭


    Can anyone recommend a good recent text in relation to seizures made under Section 140(4) & 141(1) of the Finance Act 2001?

    I'm specifically interested in remedies for incorrect seizures, process of appealing seizures, examination of types of vehicles (i.e. Class A vs Class C - can you have independent examinations done), onus of Revenue to correspond with the person in charge of said vehicle(s)... etc.
    *if any of these exist*

    Been running into a wall all morning on this!

    Thanks in advance.


Comments

  • #2
    Tom Young
    Legal Moderators, Society & Culture Moderators Posts: 4,338 Mod ✭✭✭✭Tom Young


    I was going to suggest Shelley Horan on Corporate Crime - the 2001 Act is covered but I don't see those sections.


  • #3
    FreudianSlippers
    Registered Users, Registered Users 2 Posts: 20,397 ✭✭✭✭FreudianSlippers


    Thanks... I might give Case law for the tax practitioner finance act 2001 by Julie Burke a go. It's down in the basement though so I have to wait until this afternoon. Coffee breaks :D


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