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.