Crucial Issues in Tax Disputes: Event Agenda
Post by
The Barrister Group
July 19, 2024
July 19, 2024
On September 5th, Exchequer Chambers, part of The Barrister Group, will host its first tax law seminar in the Inner Temple.
The event will feature talks by a number of leading tax practitioners, and tickets can be purchased here.
Event Agenda
9.00am - Registration
9.30am - Conference Opening Discussion on Key Lessons Learned from Disputes Practice
- Panellists discuss each of the 5 key lessons learned in their respective practices
- Insight from highly experienced practitioners
9.50am - Current Trends in Tax Litigation in the FTT, Upper Tribunal and Higher Courts (Andrew Thornhill KC - Barrister, Exchequer Chambers)
- Key issues
- Key pitfalls
10.10am - Tax Enquiries and Information Notices (David Francis - Partner, Grant Thornton)
- Types of ‘enquiries’
- Strategy for resolution
- The importance of Disclosure
- Managing the information flow
10.25am - Current Enquiry Trends / HMRC Investigations (David Francis - Partner, Grant Thornton)
- Upstream compliance
- Topical trends
- Disclosure facilities
10.40am - HMRC's Civil Approach to Tax Fraud (Annis Lampard - Tax Director, Deloitte & Karmjit Mader - Director, Deloitte)
- What is Deliberate behaviour?
- HMRC’s Fraud Investigation Service
- Contractual Disclosure Facility - Code of Practice 9
- Consequences deliberate behaviour – assessments, penalties and other implications.
- How is HMRC asserting deliberate behaviour outside of Code of Practice 9
11.05am - Refreshment Break
11.15am - Discovery Assessments (Hugh Gunson - Partner, Charles Russell Speechlys)
- Time limits
- Carelessness vs deliberate behaviour / causation
- “Acting on behalf of”
- The officer condition
- Practical points
11.30am - First-tier and Upper Tribunal appeals: Case Preparation and the Hearing – Practice and Current Issues (Julian Hickey - Barrister, Exchequer Chambers & Judge Nigel Popplewell - Judge, First Tier Tax Tribunal)
- Strategic review – key issues
- Key points on preparing and completing grounds of appeal (and making amendments)
- HMRC’s Statement of Case – key issues and particularisation
- Skeleton arguments / Purpose and preparation
- Key aspects of preparation: evidence / witness recollection / burden of proof / standard of proof – what the tribunal is looking for on the issues
- Case management issues through to the hearing
- Appeals – navigating permission to appeal in FTT and UT – what to look for and why
- Costs regime
12.45pm - Panel Discussion with Morning Speakers
1.00pm - Lunch
1.45pm - Evidence and Disclosure (Harry Smith - Senior Associate, RPC)
- Evidence / Relevance / Admissibility / Disclosure of documents: scope of legal professional privilege
- Undertaking a review of documents
- Inspection of documents: practical issues
- Witness statements
- Specific Disclosure Applications: purpose and limitations
2.10pm - Alternative Dispute Resolution (Jesminara Rahman - Director, Tax Resolute)
- Outline of ADR process
- Changes in ADR
- Key Issues
- Key Pitfalls
2.35pm - Tax Planning and Dispute Avoidance (Peter Mason - Barrister, Exchequer Chambers)
- Key issues
- Key pitfalls
3.00pm - Refreshment Break
3.15pm - FTT Judges (Judge Nigel Popplewell - Judge, First Tier Tax Tribunal)
- What characteristics you are likely to find in an FTT Judge before whom you appear
3.40pm - Judicial Review and Tax Disputes: How to Challenge HMRC Discretion; What is Involved and Pitfalls (Richard Clayton - Barrister, Exchequer Chambers)
- Key issues
- When available / Jurisdiction
- Grounds for Judicial Review
- Illegality
- Irrationality
- Legitimate Expectation
- Fairness
- Practice and procedure: High Court and Upper Tribunal
- Importance of pre-action protocol letter
- JR and Tax – key cases
- Key pitfalls and how to avoid them
4.15pm - Alternative Remedies for Tax Disputes – What to do When Tax Goes Wrong (Hugh Gunson - Partner, Charles Russell Speechlys & Julian Hickey - Barrister, Exchequer)
- Mistake and rectification – winding back the clock:
- Conditions
- “Artificial tax avoidance”
- FTT vs High Court – who has jurisdiction?
- UK vs offshore courts – differences in approach?
- Procedure
- Professional Negligence
5.00pm - Panel Discussion with Afternoon Speakers
5.15pm - Conference Summation and Start of Drinks Reception
6.30pm - Conference Closes
Comments