Old Square Tax Chambers hosted an afternoon seminar on Wednesday 21st November 2018 where Philip Simpson QC, Rory Mullan and Ross Birkbeck discussed Tax Administration and Taxpayer Rights.
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.