Paul Lynam is a much sought after, highly experienced and respected speaker at professional training events and workshops on Tax Investigation, Voluntary Disclosures, Appeals to the Tax Tribunal, and related tax dispute topics.
He has frequently been at a guest lecturer to the ACCA, ICAEW, CIOT, AAT and STEP. He has also given presentations to City banks, brokers, the National Association of Pension Funds and even to HM Revenue & Customs! He has provided courses on Tax Investigation and Tax Dispute issues for a number of professional training course organisers; and presented at KPMG's National Tax Training event annually for 10 years. Paul is also a Consultant to the ICAEW's Tax Faculty referral scheme for members; specialising in Tax Appeals, Tax Enquiries, Serious Tax Investigations, and Tax residence disputes.
Topics on which Paul is currently lecturing include:
- Offshore Tax Disclosures
- HMRC Enquiry Powers
- Tax Penalties
- Time Limits for Assessments and Claims
- The Tax Tribunals and Internal Reviews: taking contentious Tax Appeals.
- The Contractual Disclosure Facility
If you are thinking of organising a seminar and would like to discuss using Paul’s services then please contact him on 0845 643 9997 or email him at: firstname.lastname@example.org.
The East Midlands Branch of the CIOT and ATT discussing some important new developments in tax compliance, including:
- the new Dishonest Tax Agents legislation;
- Alternative Dispute Resolution;
- Time Limits for Assessments and Claims;
- Offshore Disclosure Facilities.
National ACCA Residential Conferences for Practitioners:
Course outline: ‘Back Duty’ Enquiries in the New Compliance Check Regime: a practical survival guide and workshop
- Key aspects of the major changes to: Time Limits, Enquiry Powers and Penalties;
- Practical familiarity and confidence through real life penalty case studies and worked examples;
- Definitions of the new categories for re-opening earlier years and incurring penalties;
- Effective changes to the “Enquiry Window” and “Discovery” provisions;
- How penalties are incurred, reduced, suspended and averted;
- New appeal and review routes, safeguards and protections.
National ACCA training event: COURSE OUTLINE: The Perfect Storm: New HMRC Enquiry & Penalty Regimes:
The powers of HMRC to inspect records, require information, raise assessments and enter premises have changed completely and radically. Enquiries are out, Compliance Checks are in. The new “rules of engagement” give HMRC extensive and intrusive new powers, with few safeguards for the business taxpayer and new penalties for non-compliance. There is also the New Unitary Penalty Regime for incorrect and late returns with new offences covering all taxes. Practitioners dealing with enquiries or receiving information notices need to understand the new regulations and be vigilant in upholding the few safeguards.
WHAT WILL I GET OUT OF IT?
- Full understanding of key aspects of the new legislation;
- Practical familiarity through real life Case Studies covering key points;
- Ability to advise and protect your clients and your practice;
- Confidence dealing with the all new Compliance Check regime.
- Radical new Enquiry and Compliance Checking powers for HMRC;
- End of ‘Enquiry Window’ and ‘Discovery’ protections;
- Visits to premises and private homes: and penalties for obstruction;
- Major Changes to the assessing and claim time limits;
- New Penalty ‘Offences’: How penalties are incurred, reduced and averted;
- New Appeal and Review routes, safeguards and protections.
The New Appeals Process: joint talk to the East Midlands' CIOT and ACCA
- HMRC appeals handling and the formal bodies which deal with tax appeals have been completely overhauled;
- Tax appeals are now heard by the independent Tax Tribunals (administered by the Ministry of Justice);
- HMRC's Internal Statutory Review procedure - which can be followed instead of, or prior to, the full Tribunal regime;
- HMRC will decide whether to litigate or not using their Litigation and Settlement Strategy;
- Under the new regime costs will not normally be awarded except where either party has behaved unreasonably and in complex cases;
- There are new appeal rules for the new Penalty Regime and the new Compliance Check Regime: which will affect the current Closure Notice appeal route;
- Appeals on procedural matters may also be pursued internally or via MPs, The Revenue Adjudicator, the Ombudsman or by way of Judicial Review;
- Professional costs compensation and aggravation payments can also be sought;
- Familiarity with the new appeal procedures is essential for practitioners assisting clients in HMRC disputes and enquiries.
Seminar to STEP (Society of Trust and Estate Practitioners): The New Tax Penalty Regime.
Lecture on Tax Investigation issues for the ICAEW: “New HMRC Enquiry Powers”
The powers of HM Revenue and Customs to inspect business records, require information, raise assessments and enter premises have been completely and radically re-written. Most commentators feel that the new “Rules of Engagement” of a tax enquiry give the taxman extensive and intrusive new powers, with very few safeguards for the business taxpayer, but with new penalties for failures to comply. It is essential for practitioners who deal with tax enquiries and investigations or who receive Information Notices to become thoroughly familiar with the new regulations and to be vigilant in upholding the few safeguards.
At a seminar organised by the ICAEW (Institute of Chartered Accountants for England and Wales) Paul Lynam (senior partner in Lynam Tax: specialists in managing Tax Enquiries) will cover the key aspects of the new legislation, including:
- Information can be sought outside of an enquiry, for all taxes, for all years, in relation to past, present and even future tax liabilities;
- New rules on business record keeping requirements;
- Alignment of rules across all main taxes;
- “Real time” tax inspections;
- Visits to premises (and homes) can be made with only 7 calendar days notice – and without notice on occasions;
- Harsh penalties for obstruction;
- Very limited rights of appeal;
- 3rd parties to have to produce information as well as documents;
- Safeguards mainly in “internal guidance” to be rewritten and policed by HMRC;
- The end of the “Discovery” restriction – no more certainty?
- Changes to the assessing time limits;
- New “offences” for extended time limit assessing.
NB: If you have a disclosure to make. or a tax enquiry or tax dispute, or any worrying tax issue; then Paul would be happy to discuss it with you. For an initial no obligation discussion - in complete confidence: call Paul now on 0845 643 9997
Lynam Tax Enquiry Experts HELP ME?
- Offshore Bank Disclosures
- Contractual Disclosure Facility/ COP9
- Appeals / Tribunal Hearings
- Tax Amnesty
- Fraud Investigation Service
- Rental Income Tax Enquiry
- Business Tax Enquiry
We specialise in managing all Tax Enquiry, Tax Disclosures & Tax Disputes with HMRC.
We will help you throughout the Tax Investigation or Disclosure and save you money, so you can concentrate on running your business and enjoying your private life.
For a helpful, sympathetic, confidential and no obligation discussion: