Old Square Tax chambers hosted a seminar on 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
- 18:00 – 18:15 Questions to the speakers
- 18:15 – 20:00 Drinks
Seminar notes
To request notes for this seminar, please contact The Clerks.