Tax. Source.

Welcome to the training materials section of Tax. Source.

Overview

At Travers Smith Tax, we are known for providing our lawyers with exceptional quality training on a weekly basis throughout their careers. As one of the leading City tax practices, the team is comprised of market leading practitioners and their involvement in high-profile representative industry bodies as well as regular dialogue with HM Treasury ensures they are at the forefront of any legislative changes.

You can use this website to access our training materials, and even to listen to some of the sessions. The materials are divided into (1) in-depth training – detailed incisive training (2) back to basics – introductory training on an area of law; and (3) new law – reviews of new law at either consultation stage or in draft form.

You can search below by topic or tax, or use the keyword function to search through the descriptions of our materials. The materials are arranged in chronological order (newest first) and are current as at the date of the materials.

Tax training materials

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British Tax Review Issue 4, 2021 – Finance Act 2021, Sections 121–124 and Schedules 30–32: avoidance

Tax Partner Simon Skinner and Senior Associate Hugh Brooks have written an article for the latest British Tax Review on recent changes of law relating to HM Revenue and Customs powers in relation to disclosures of tax avoidance schemes, and promoters and enablers of such schemes (British Tax Review Issue 4, 2021). A PDF of this contribution is linked below. Alternatively you can download to print, to save for later or for a different experience.

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Hybrids

Overview of anti-hybrids legislation, covering key definitions (including Finance Act 2021 changes to "acting together"), Chapter 3 (hybrids financial instruments), Chapter 5 (hybrid payer D/NI mismatches), Chapter 7 (hybrid payee D/NI mismatches), Chapter 9 (hybrid entity DD mismatches), Chapter 11 (imported mismatches) and the TAAR.

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Case law review 2021

Blackrock v HMRC [2020] – FTT judgment on application of loan relationships unallowable purpose rule and transfer pricing rules to a debt pushdown structure. Rialas v HMRC [2020] – UT decision on meaning of "associated operations" and "such an individual" under the transfer of assets abroad provisions.

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Off payroll working refresher

Off payroll working: IR35 refresher, overview of new off payroll working rules including required UK nexus, status determination statements, status disagreement process and ability to recover under PAYE from other persons.

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Early stage disputes

Review of issues in early stage tax disputes, covering timeline, enquiries, protective discovery assessments, appeals against discovery assessments and settlement.

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Brexit Update (Tax) 2021 - Part 1

Brexit Update 1: covering an overview of Brexit legislation relevant to tax, the Trade and Cooperation agreement, and refresher on EU retained law and analysis of the special position of Northern Ireland following the end of the transition period.

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Brexit Update (Tax) 2021 - Part 2

Brexit Update 2: detailed review of changes to VAT on goods and VAT on services, consideration of impact of Parent Subsidiary Directive and Interest and Royalties Directive no longer being applicable.

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Finance Bill 2021: anti-avoidance measures

Finance Bill 2021 – Tackling Promoters of Tax Avoidance Consultation: background, proposed amendments to DOTAS and DASVOIT regimes, POTAS regime, Enablers of Tax Avoidance measures and GAAR.

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Tax issues on IPOs

Joint corporate and tax training session on IPOs covering parties, key documents, timeline and green shoe options.

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Schedule 36 Refresher

Overview of HMRC's information gathering powers in Schedule 36 FA 2008, covering information notices, rights of appeal, special cases, penalties and proposed Finance Bill 2021 amendments.

Contact the Tax team

Reach out to your normal Tax team contact for more information about training you would be interested in, or with any questions.