Notes available – Free Seminar – The GAAR, DOTAS and Accelerated Payments Notices – Recent Developments in Legislation, Case Law and HMRC Practice – 30 January 2018
Notes are now available following the Old Square Tax Chambers afternoon seminar hosted on 30 January 2018 where Robert Venables Q.C., Patrick Cannon and Mary Ashley spoke on The GAAR, DOTAS and Accelerated Payments Notices – Recent Developments in Legislation, Case Law and HMRC Practice.
The seminar timetable can be seen below:
4.15 – 4.50 Patrick Cannon spoke on GAAR Update: s212A penalty for counteracted arrangements, provisional counteraction and binding notices, penalties for enablers of defeated avoidance, GAAR Panel opinions etc
4.50 – 5.25 Mary Ashley spoke on DOTAS: changes made by the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations (SI 2016/99) and HMRC’s use of its powers under Finance Act 2004 sections 306A and 314A.
5.25 – 6.00 Robert Venables Q.C. spoke on Developments in Accelerated Payments Notices and will address the Court of Appeal decisions in Rowe and Vital Nut (December 12th 2017); New Hope for Taxpayers – HMRC’s new APN strategy using GAAR pooling and binding notices; and pre-emptive and ex post facto strategies for taxpayers