Year zero or HMRC timemachine?
So what do you rekon? Will there be a year zero as the date that GAAR came into force, after which repeated use of avoidance schemes will be impacted by this legislation, or will they go back and look at everyone that used a scheme since the year dot and apply it to that.
On another note - my accountant rekons it's also an attempt to strengthen the settlement argument because if you settle, without prejudice, then you will not have been a member of a failed scheme.
Originally posted by TykeMerc
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On another note - my accountant rekons it's also an attempt to strengthen the settlement argument because if you settle, without prejudice, then you will not have been a member of a failed scheme.
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