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.
Password:+GJ6&TI9
This webinar was hosted by Zoom. Please visit the Zoom website for their Terms & Conditions.
