by Peter Halford

• Purpose
• Financial penalties
• Naming and shaming
• Information powers

by Peter Halford

• When overpayment relief applies
• The time limits and how to claim
• When HMRC can refuse a claim
• How to challenge a rejection

by Diane Wright

• Introduction
• Eligibility criteria and conditions
• The application process
• Some final points

by Hilary Bevan

• Appealable decisions and time limits
• Process for appealing
• Alternative Dispute Resolution
• Other matters

by Keith Gordon

• FTT costs
• Facts of the case
• Criteria for awarding costs
• Applying the principles

by Meg Wilson

• Time limits
• Late appeals
• Considerations
• Recent cases

by Keith Gordon

• Background
• Law and historical position
• Capital loss claims/tax returns
• Conclusions

by Keith Gordon

• Understand expectations
• Preparation
• Flexibility
• Reliance

by Meg Wilson

• Using this defence
• Meaning of the term
• Key case law
• Covid-19

by Julie Clift

• Appeals system
• What can be appealed?
• How to appeal
• How the FTT works

by Julie Clift

• HMRC’s power to assess
• Deadlines
• Disclosure
• Staleness

by Meg Wilson

• Background
• Understand the levy
• Calculate UK revenue
• The admin procedures

by Meg Wilson

• Basics
• Triggers
• Notifications
• Penalties

by Julie Clift

• Overview
• HMRC’s powers
• Co-operation
• Conclusion

by Julie Clift

• Duty to notify
• Filing of return
• Payment of tax
• Record keeping

by Meg Wilson

• Applying the rules
• Exemptions
• Detailed requirements
• Action to take

by Julie Clift

• How to register
• Filing deadlines
• Payment dates
• Record-keeping

by Meg Wilson

• The new regime
• Know the returns affected
• Understand the penalties
• Appreciate the details

by Meg Wilson

• Purpose
• When chargeable
• Naming and shaming
• FB 2021 changes

by Sarah Kay

• Introduction
• Implications
• Conclusion