Agenda for call with Single Joint tax expert

Tax On Divorce » December 3, 2021

It is extremely useful if, we, as the tax experts can have a call with the solicitors ahead of delivering complex tax reports. The calls can allow us to narrow down the scope of the advice, structure the advice in the way that will be most useful to the clients and set expectations with regards to turnaround times and questions.  Here is a sample agenda for a call with a tax expert:

  Possible agenda points for telephone discussion with expert  

1. Any additional informational needs on part of the expert to give guidance at this stage.  

2. Consideration of the question posed:
a) What is missing?
b) What other tax-planning options need to be explored?

3. Likely objections on the part of the judge to the instruction of the expert and how those should be addressed.

4. What information will the expert need upon instruction:
a) Whether this could more conveniently be secured from the parties directly, and if so,
b) How will the solicitors be kept informed of the progress of that process?  

5. Timescale and cost of report….when are the fees due for settlement on the report?  

6. FPR 25.10 questions:
a) Whether they can be raised within 10 days of the report – if not what longer period will be needed?
b) Likely period for provision of responses by expert – any pressing hearings/ deadlines or dependency for those answers?
c) That the question raiser will discharge the costs arising in the first instance… timeframe for delivery of bill and when due for settlement?  

Other situation-specific considerations

7. On income issues:
a) What has been the position historically? Eg was one joint accountant filing for both?
b) What tax returns have been filed and what is outstanding?  

8. On non-disclosure issues – possibly an area where a shadow expert would be helpful.
a) Set out at the forefront the SJE’s duty/or non-duty to disclose to HMRC.
b) Be considerate in what you tell the SJE.
c) How many years does the non-disclosure affect?
d) Is the purposes to get a figure for exposure or is the purpose to disclose to HMRC?  

9. On complex issues:
a) Set out the background briefly, eg.first or second marriages.do any parties receive income from trusts?
b) Any residence or domicile issues?

This is an extract from the book Tax Implications on Family Breakdown co-authored by Sofia Thomas and James Pirrie. A new digital edition of this book will be available in April 2022.

If you would like to register your interest to purchase a copy, please email sofia@thomas-consulting.co.uk.

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