The Barrister Group Blog

Crucial Issues in Tax Disputes: Event Agenda

Written by The Barrister Group | Jul 19, 2024 1:38:20 PM

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
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