Offshore Tax Matters - A Box Set

Introduction

This modular webinar in 6 parts will cover all you need to know about offshore tax matters from disclosure to time limits and more.

What You Will Learn

This modular webinar will cover the following:

Module 1: Offshore Time Limits and Penalties

• HMRC’s focus on offshore matters
• How ‘offshore’ is defined in different contexts and what the impact of this is
• HMRC’s powers of assessment in relation to offshore matters, further to recent changes
• The penalty regime for offshore liabilities

Module 2: Sports & Entertainment

• HMRC’s guidance on image rights and agent payments
• HMRC’s approach to individual footballer tax affairs
• Impact of Foreign Entertainers Tax
• Prospective approaches to PAYE non-compliance

Module 3: HMRC Information Powers

• Developments in treaty exchanges
• Understanding what is ‘reasonably required’
• Limitations of HMRC’s information powers
• Third party information notices and financial institution notices

Module 4: Effective Disclosure to HMRC

• Deciding the best option of how to effectively disclose
• Navigating HMRC clearance processes
• Considerations for drafting White Space Disclosures
• Ensuring the maintenance of evidence files

Module 5: Domicile and Residence

• Updates from recent case law
• Engaging with HMRC domicile and residence enquiries
• Tax residence and domicile in light of the pandemic

Module 6: Retrieving Overpaid Tax from HMRC

• HMRC’s repayment powers and duties
• The ability of taxpayers to revise past tax filings
• Overpayment relief
• Consequential claims and elections

This webinar was recorded on 10th February 2022

You can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.