Course Details

Since the pandemic HMRC have taken an increasingly hard line in collecting all taxes that they believe to be due as quickly as possible. They are often resisting time to pay requests that would previously have been agreed, and they are fast tracking cases to formal recovery action, to include the issue of Statutory Demands and Winding Up Petitions. Much of their activity is focused on transferring company liabilities to directors in situations where a company is unable to pay, especially in insolvency situations. 


Nick Davies covers the following topics during this 60-minute session:

  • Continuing “Kittel” activity – “knew or should have known” - s69D VATA 1994 – VAT penalties
  • Schedule 13 FA 2020 – joint & several liability (insolvency or potential insolvency situations)
  • Reg 97Z of Income Tax (Pay as You Earn) Regulations 2003 (PAYE) and s121C of Social Security Administration Act 1992 (NIC)
  • s415 ITTOI 2005 – written off director’s loan account
  • Notices of Requirement for Security

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CPD Course Speaker

NHD Tax Solutions Ltd

Nick Davies

In 2018, Nick achieved the career milestone of having worked for 40 years in the tax sector. Having held senior positions in national firms and with a long record of success he has extensive experience across the whole range of HMRC enquiries. As a highly experienced adviser and litigator, Nick provides expert and successful representation in tax disputes of any kind.