Recent News & Events

Commercial Property Development – MBL Seminars ~ Sarah Squires

Sarah will be providing an update on recent UK tax developments as they impact commercial property investments at a Commercial Property Development conference by MBL Seminars in London on June 2019

For more information, including how to register for the seminar, please see here.

Free Seminar (Manchester) – Dealing with HMRC Investigations

Old Square Tax Chambers are hosting an afternoon seminar on 22nd of May 2019 where Philip Simpson, Rory Mullan, and Rebecca Sheldon  will be speaking on Dealing with HMRC Investigations.

The seminar will be held from 16:00pm to 20:00pm on 22nd of May 2019 in the Radisson Blu Edwardian Manchester Hotel and the timetable will be as follows:

The notes are now available to download from here.

Seminar Timetable
16:00 – 16:15 Tea & Coffee

16:15 – 16:50 Philip Simpson QC will speak on Information requests from HMRC and abroad

Scope and extent of the powers; limitations on HMRC; routes to challenge

16:50 – 17:25 Rebecca Sheldon will be speak on The Appeals Process

What can be appealed; how to appeal; time limits; making late appeals

17:25 – 18:00 Rory Mullan will be speak on HMRC Enquiries

Dealing with length and cost; time limits; engaging with HMRC and the dangers of not doing so; bringing matters to a close; partial closure notices

18:00 – 18:15 Questions to the speakers

18:15 – 20:00 Drinks

Drinks will be hosted immediately after the seminar at which you will have an opportunity to meet members of Old Square Tax Chambers.

The seminar is free of charge.

Please let us know if you wish to attend by emailing seminars@15oldsquare.co.uk and do feel free to inform any colleagues who might be interested in joining us

Tax for General Practice – Spring 2019

Rory Mullan and Harriet Brown were speakers on Inaugural Tax for General Practice on 30th of April 2019. They discussed the important tax issues currently affecting legal practice, including matters arising from the Chancellor’s 2019 Spring Statement. The webinar was organised by Lexus Nexus. 

7th of May 2019

James Kessler QC and Ross Birkbeck – Embiricos v HMRC [2019]

James Kessler QC and Ross Birkbeck – Embiricos v HMRC [2019]

 

The First Tier Tribunal has decided in favour of the taxpayer in Embiricos v HMRC TC/2018/03753, in the first decision to examine the scope of the Partial Closure Notice regime introduced by Finance (No2) Act 2017.

 

In a ruling that could have wide application in the enquiry process, Judge Robin Vos accepted Mr Kessler’s submissions that the Court of Appeal decision in R (Archer) v HMRC [2017] EWCA Civ 1962 did not apply to partial closure notices, and that a partial closure notice in respect of the taxpayer’s domicile could be issued despite HMRC not yet knowing the amount of tax that was due as a result of their decision on the domicile issue.

 

10 April 2019

Rory Mullan and Harriet Brown – Butt v HMRC [2019] EWCA Civ 554

Rory Mullan and Harriet Brown  have been commended for their pro bono work by the Court of Appeal in their recent appearance on behalf of the taxpayer in Butt v HMRC [2019] EWCA Civ 554.

The appeal concerned whether Mr Butt could be fixed with a penalty by reference to disallowed input tax, regard being had to article 7 ECHR and article 49 of the EU Charter. Rose LJ gave a judgment holding that he could.

4 April 2019

 

Free Seminar – Current and New Issues with the Taxation of UK Real Estate – NOTES AVAILABLE

Old Square Tax Chambers are hosting an afternoon seminar on 7 March 2019 where Patrick Cannon, Etienne Wong and Sarah Squires will be speaking on Current and New Issues with the Taxation of UK Real Estate.

The seminar was held from 16:15 on Thursday 7th March 2019.

The notes are now available to download from here.

The seminar is to be held from 3.45 pm to 6.15 pm in The Old Hall, Lincoln’s Inn and the timetable will be as follows:

3:45 – 4.15        Tea & Coffee

4.15 – 4.50       Patrick Cannon will speak on Current SDLT points of dispute with HMRC

4.50 – 5.25       Sarah Squires will speak on Taxing non-UK real estate investors: Recent developments       

5.25 – 6.00       Etienne Wong  will speak on Some Recent VAT Developments of Note 

6.00 – 6.15       Question to the speakers followed by drinks

Drinks will be hosted immediately after the seminar at which you will have an opportunity to meet members of Old Square Tax Chambers.

The seminar is free of charge.

Please let us know if you wish to attend by emailing seminars@15oldsquare.co.uk and do feel free to inform any colleagues who might be interested in joining us

Free Seminar: Tax Administration and Taxpayer Rights – NOTES AVAILABLE

Old Square Tax Chambers hosted an afternoon seminar where Rory Mullan, Ross Birkbeck and Philip Simpson QC.

Seminar Timetable

15:45 – 16:15 Tea & Coffee

16:15 – 16:50 Rory Mullan – Challenging assessments

Applicable time limits for assessments, enquiries and closure notices – extended time limits and the burden of proof – limits on discovery assessments.

16:50 – 17:25 Ross Birkbeck – Issues with closure notices

When are they available and when can they be appealed — Questions of formality — Uncertainties in the partial closure regime

17:25 – 18:00 Philip Simpson QC – Time limits for claims

General issues with making claims – dealing with missed time limits – claims after assessments / amendments – HMRC’s care and management discretion

Copies of the speakers’ notes are now available to download here.

Taxman accused of bullying overseas earners with letters ~ a recent article in The Times by Carol Lewis stated

Patrick Cannon, a leading tax barrister, said: “These bullying letters are exactly the sort of thing the Lords criticised.” He said that they were designed to “put the wind up people”, had no official legal status and that response was voluntary. “I absolutely wouldn’t sign this,” he said. “It is a real imposition and very unprofessional of HMRC. The article may be found here:

Old Square Tax Chambers is delighted to announce that Rebecca Sheldon has joined Chambers as a full tenant

Rebecca holds two first class law degrees from the universities of Durham and Cambridge and was graded “outstanding” on the BPTC. Prior to coming to the bar, she worked as a VAT research assistant for Professor Rita De La Feria. Rebecca has also published articles in the British Tax Review.

Further information on Rebecca can be found on her individual profile page.

Please contact Cliff Holland or Franco Lombardi should you have any enquiries regarding Rebecca.

James Kessler QC and Mary Ashley provide an in-depth analysis of the residence nil rate band and its operation

Nil Rate Band Analysis: FA 2019 update