HMRC withdrawing 2,000 Montpelier APNs

[DonkeyRhubarb]

The problem for HMRC is that it's written into the legislation that, if they withdraw an APN, they must repay.

Finance Act 2014

227 (12) Where an accelerated payment notice is withdrawn, it is to be treated as never having had effect (and any accelerated payment made in accordance with, or penalties paid by virtue of, the notice are to be repaid).

So, unless they want to break the law...

[BrilloPad]

Whether HMRC repays already settled APN's or not is going to be an interesting debate.

There is a legal principle of unjust enrichment. In essence this says that funds should not go to those who don't deserve them. I wonder if HMRC will try to apply it, arguing that those due to be repaid have avoided tax (unproven) and therefore should not have funds until that position is clear.

Further, HMRC has a general power to deny repayments where they believe that there may ultimately be a liability (again, just their opinion). usually this is exercised where a self assessment return creates a repayment or where an appeal has been won by the taxpayer but HMRC intend to appeal further.

These rules are not designed for the monumental up cock seen here but would HMRC try to apply them?

I am shocked that there would even be a debate! I always said APNs should not be paid as the money would never be seen again. That HMRC would delay justice as long as possible. I am shocked there is even a possibility it would apply in this case.

HMRC badly need their wings clipped.

I am also shocked anyone thinks that it is anything other than every taxpayers duty to avoid as much tax possible. No tax-payer should evade tax and aggressive avoidance should carry a risk. I do expect HMRC to close "loopholes". Prospectively. They could start by removing tax allowance on branding.

Or maybe everyone should pay their "fair share" of tax? Which HMRC think is 100%....

[BrilloPad]

The problem for HMRC is that it's written into the legislation that, if they withdraw an APN, they must repay.

Finance Act 2014

227 (12) Where an accelerated payment notice is withdrawn, it is to be treated as never having had effect (and any accelerated payment made in accordance with, or penalties paid by virtue of, the notice are to be repaid).

So, unless they want to break the law...

Or retrospectively change it.....

[WalterWhite]

News / Media

Why is there no news of this anywhere other than here or on the Dotas Scandal twitter?

Please note this isnt me questioning DR, i fully believe it to be true.

I just wondered why something so big has not hit the news?

Also a number of the umbrella companies ran stories on their websites about BN66 (that I found when searching for this), will they be running an updated story now to reflect this latest update?

Thanks

WW

[DonkeyRhubarb]

So far, HMRC have only issued a few withdrawal letters.

I'm sure it will get picked up by the press eventually.

[WalterWhite]

So far, HMRC have only issued a few withdrawal letters.

I'm sure it will get picked up by the press eventually.

I hope so.

What they have done is so wrong and somebody needs to be held accountable.

[regron]

So far, HMRC have only issued a few withdrawal letters.

I'm sure it will get picked up by the press eventually.

No doubt HMRC's attempt at manipulating the truth from a PR perspective, as usual !!

[EBTContractor]

Foolish to think APNs will not be issued..

[Shaddha]

What Happens After APN Withdrawal received?

So far, HMRC have only issued a few withdrawal letters.

I'm sure it will get picked up by the press eventually.

OK - So I'm a little out of touch, as I've been busy raising a family! However I received my APN withdrawal notice today, so what happens next?

I'm worried about increasing interest should we continue to appeal and then lose the case in several years time...

Anyone have any thoughts about the expected outcome?

BTW - Glad to see you DR are still on the case, you deserve a medal!

[Vegas]

OK - So I'm a little out of touch, as I've been busy raising a family! However I received my APN withdrawal notice today, so what happens next?

I'm worried about increasing interest should we continue to appeal and then lose the case in several years time...

Anyone have any thoughts about the expected outcome?

BTW - Glad to see you DR are still on the case, you deserve a medal!

If you paid, hammer them for everything you can!