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Section 9A Enquiry can be opened outside 12 month enquiry limit?

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    #11
    Originally posted by EBTContractor View Post
    What was the outcome of this?
    9A withdrawn by HMRC, discovery assessment followed within a few weeks for same value.

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      #12
      Originally posted by snowfall View Post
      9A withdrawn by HMRC, discovery assessment followed within a few weeks for same value.
      Absolute bunch of tossers !!!
      STRENGTH - "A river cuts through rock not because of its power, but its persistence"

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        #13
        Originally posted by EBTContractor View Post
        What was the outcome of this?
        Just tried to PM you (on a different subject) but says your inbox is full
        STRENGTH - "A river cuts through rock not because of its power, but its persistence"

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          #14
          Originally posted by snowfall View Post
          9A withdrawn by HMRC, discovery assessment followed within a few weeks for same value.
          I would speak to a tax advisor because surely, if they felt a DA was appropriate, they should have sent that in the first place and not a 9A ? To me, they fu**ed up and have incorrectly used a DA to get round it.

          Definitely worth a phone call to someone to check in my opinion.
          STRENGTH - "A river cuts through rock not because of its power, but its persistence"

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            #15
            Originally posted by regron View Post
            Just tried to PM you (on a different subject) but says your inbox is full
            Inbox cleared

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              #16
              The above posters are generally correct and all I would add is that you need to be particularly clear on timing.

              If you have submitted a tax return and made an adequate disclosure (DOTAS SRN?) then HMRC has 12 months from submission to raise a 9a enquiry.

              If they have not, that window closes.

              They can raise a discovery assessment (section 29 TMA 1970) but they have to show that at the time the 12 month 9a window closed, they were not in possession of any information or knowledge that would have allowed an enquiry to be raised.

              In these circumstances, that seems unlikely.

              Unfortunately HMRC has a tendency to use discovery as a sticking plaster to cover over administrative and procedural error.

              Equally unfortunately, many individual assessments are not large enough for an individual to fight a case because almost certainly HMRC would go to Tribunal to defend their practice and almost certainly, the FTT and probably UTT would support them. You are therefore looking at Court of Appeal or above and that requires lots of time, energy and money.
              Best Forum Adviser & Forum Personality of the Year 2018.

              (No, me neither).

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