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Improving the Resolution of Tax Disputes

Improving the Resolution of Tax Disputes

Wednesday 26 August 2020    12:30 - 16:20 BST

The devastating effect of the COVID-19 pandemic on the public revenues of all countries will sharpen the focus on the resolution of tax disputes. Tax administrations will come under more pressure to increase the collection of revenue through the more effective resolution of tax disputes.

The workshop brought together academics, practitioners, administrators and judges working on ways to improve the resolution of all types of disputes between tax administrations and taxpayers and their professional advisers. It included contributions reflecting the discretion of tax administrations to deal with tax disputes involving tax fraud by criminal procedures or by civil procedures or by administrative settlements.

Speaker presentations can be downloaded by following the links below.

Workshop Programme

12:30-13:00: Alternative Tax Dispute Resolution: Recent Developments in Australia

Michael Walpole & Binh Tran-Nam, The University of New South Wales

13:10 - 13:40: Rachel Short A Judicial Perspective

Rachel Short, The First-tier Tax Tribunals, England and Wales

13:50 -14:20: Osita Mba HMRC approach to Film Tax Schemes

Osita Mba, Tax Administration Research Centre, University of Exeter

14:50 - 15.20: Stephen Daly Legality and Desirability presentation

Steven Daly, King's College London

15:30 -16:00: Dieter Balkenborg Tax Disputes from an Economic Perspective

Dieter Balkenborg, Tax Administration Research Centre, University of Exeter

16:00 - 16.20: Plenary question session with speakers