HMRC Powers & Appeals

Course Level

Developmental

Course Content

The merger of the Inland Revenue and Customs and Excise highlighted the need to review, update, and unify the powers of the two departments. As a result, sweeping changes were enacted in the 2007 Finance Act, followed by more of the same in the 2008 Act. These new powers are progressively coming into force, and many already apply.

At the same time, the government has announced a root and branch overhaul of the appeal system which will see the VAT Tribunals and the Special and General Commissioners being replaced by a new tribunal system in 2009.

This course will update tax practitioners on the new rules so that they can advise their clients on how to proceed if penalties are sought or disputes arise.

Learning outcomes include obtaining a greater understanding of:

• HMRC's new information powers, and the penalties for failure to comply with them
• The new penalty regime for errors in returns and failure to notify chargeability
• Standardisation of time limits for assessments and claims
• Powers to regulate record keeping and access to records
• New collection powers and rights of set-off
• The operation of the Tax Chamber of the First-tier Tribunal in place of the General and Special Commissioners, and the VAT Tribunal
• How cases will be heard by the Upper Tribunal
• Awards of costs and rights of audience under the new tribunal regime

Pricing

Cost for BPP PD Members: £239.00 + VAT : 3 CPD Hours
(£299.00 + VAT for non BPP PD Members)

Course Dates

Location Dates Time

London 29 Jun 2009 2:00 PM - 5:15 PM

London 28 Sep 2009 2:00 PM - 5:15 PM

London 14 Dec 2009 2:00 PM - 5:15 PM