Contractor Loan Schemes

Past

Monday 26 September 2022 4pm

Event Type: Online

Location:

Zoom

Rory Mullan QC and Ross Birkbeck invite you to an afternoon webinar where they will be discussing Contractor Loan Schemes on the 25th of May 2021.

This live webinar will last approximately 1 hour 30 minutes and will 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

To confirm your interest in the webinar, send an email to [email protected].

You will receive a confirmation email 48 hours before the start time explaining how to join the webinar.

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

Seminar notes

To request notes for this seminar, please contact The Clerks.