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

FreudianSlippers · 2011-05-25 10:16:09

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),…

25-05-2011 11:16AM

#1

FreudianSlippers

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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.

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#2 25-05-2011 11:33AM

Tom Young

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

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#3 25-05-2011 12:17PM

FreudianSlippers

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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

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