Chambers Webinar – Contractor Loan Schemes

Chambers Webinar – Contractor Loan Schemes

Rory Mullan QC and Ross Birkbeck hosted an afternoon webinar where they discussed Contractor Loan Schemes on the 25th of May 2021.

The webinar was from 16.00 – 17.30 on 25th May 2021 by ZOOM.

The live webinar lasted approximately 1 hour 30 minutes and was be supported by presentation slides with an opportunity to ask questions using either Zoom’s Q&A or “Raised Hand”.

Webinar timetable:

16:00 – 16.40 – Ross Birkbeck:

Loan Charge – a 2021 Update

  • The Part 7A ‘background’.
  • The current state of the Loan Charge.
  • 3 failed challenges and what they teach us.
  • Phase 2: enforcement.


16:40 – 17.20 – Rory Mullan QC:

Historic contractor loans – where are we now?

  • Hoey v HMRC in the Upper Tribunal.
  • PAYE credits and HMRC’s discretion under section 684(7A) ITEPA 2003.
  • Transfer of assets abroad issues.
  • Impact on HMRC’s ability to issue followers notices.

17:20 – 17:30 – Q & A

Please follow the link here and use the password below to access the recording.


This webinar was hosted by Zoom. Please visit the Zoom website for their Terms & Conditions.

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