Free Seminar: Tax Administration and Taxpayer Rights – 21 November 2018

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.

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.