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31 October 2019

Tax appeals for accountants and tax advisers: an A to Z

Category: MASTER COURSE

This course will aid anyone who is an accountant, solicitor or tax adviser, whether in independent practice, in-house or working within the public sector and who has a tax related matter which may or is in the process of being prepared for a hearing in a Tribunal or Court.

Who should attend?
This course will be of benefit to anyone who is an accountant, solicitor or tax adviser, whether in independent practice, in-house or working within the public sector and who has a tax related matter which may or is in the process of being prepared for a hearing in a Tribunal or Court.

What you will gain

  • identify and advise on tax appeals covering all taxes (Income Tax, Capital Gains Tax, Corporation Tax, Stamp Duties, IHT, Customs Duties)
  • identify and understand how to challenge an HMRC decision
  • identify and understand how to prepare for and conduct a tax appeal
  • understand all the key issues and consequences that arise from making a tax appeal
  • understand the grounds for making a tax appeal
  • understand sufficient procedural law to let you run an appeal
  • understand what to do if an appeal has not gone in your favour - what next?

Programme outline

  • Tax enquiries – dealing with issues during the investigation to avoid litigation
  • Tax Information Notices (Schedule 36 FA 2008) – responding to and challenging notices
  • Bringing an end to a tax enquiry – closure notices: when and how to apply
  • Dealing with an adverse HMRC decision letter
  • Identifying when to appeal and the consequences of appealing to the First-tier Tax Tribunal
  • Tax appeals v. Alternative Dispute Resolution
  • Asking for an HMRC Review
  • Identifying and quantifying the costs for an appeal
  • How to issue a tax appeal
  • Notice of appeal and grounds of appeal
  • Appeal process for direct and indirect appeals
  • Preparing and completing a notice of appeal
  • Preparing and completing grounds of appeal
  • Hardship applications and how to prepare
  • How do deal with an appeal made out of time
  • How tax appeals are allocated to different tracks, and the consequences of allocation / re-allocation
  • Case preparation
  • Strategic review
  • Review of facts/documents
  • Preparation of chronology
  • Preparation of issues matrix
  • Review of law/statute/case law
  • Identification of witnesses of fact and experts
  • When to get specialists involved
  • Case management: directions issued by the First-tier Tribunal
  • Directions timetable
  • Common elements: statement of case, list of documents, witness statements
  • Bespoke directions: statement of agreed facts, hearing date, expert witnesses, privacy of hearing, lead case application
  • HMRC statement of case
  • What to do on receipt of the statement of case
  • Requesting further and better particulars from HMRC
  • Reply to a statement of case
  • List of documents
  • Disclosure of documents: scope of legal professional privilege
  • Undertaking a review of documents
  • Witness statements
  • How to take a witness statement
  • Interview of witness
  • Form of witness statement
  • Agreed statement of facts: purpose and limitations
  • Skeleton arguments: Purpose and preparation
  • Preparation for the hearing and at the hearing
  • Key aspects of preparation
  • What to expect at the hearing
  • The tribunal: composition
  • Hearings before the First-tier Tax Tribunal, including review of decision; how to appeal, if appropriate
  • Hearings before the Upper Tribunal, including review of decision; how to appeal, if appropriate
  • Hearings before the Court of Appeal and beyond, including review of decision; how to appeal, if appropriate

The course starts at 9.00am. Lunch and refreshments are included.
6 CPD hours (where applicable).

CIMA work in partnership with BPP Professional Education to offer CPD training courses

 

Booking Information

Date Location Price
31 October 2019 - 09:00 Manchester Price: GBP 634.00
Member price: £571. Plus VAT on all prices.
28 November 2019 - 09:00 Manchester Price: GBP 634.00
Member price: £571. Plus VAT on all prices.
2 December 2019 - 09:00 London Price: GBP 634.00
Member price: £571. Plus VAT on all prices.

Tax appeals for accountants and tax advisers: an A to Z

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: http://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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