APNs - notifiable under DOTAS

[DonkeyRhubarb]

I guess it means that in order to get any money then HMRC are actually going to have to get a scheme in front of an FTT?

Yes.

[ASB]

In which case DR that seems like excellent news to me. It reinstates the status quo to that of "normal disupute" rather than "taxation by terrorism". With APNs HMRC seemed, to me, to have absolutely no motivation to actually resolve the dispute.

It will be very interesting to see if the eventual response becomes some other method of extorting payment before resolution; that would simply be vindictive if more legislation comes in.

[BrilloPad]

In which case DR that seems like excellent news to me. It reinstates the status quo to that of "normal disupute" rather than "taxation by terrorism". With APNs HMRC seemed, to me, to have absolutely no motivation to actually resolve the dispute.

Only for older cases.

[webberg]

The news from DR is welcome and I think it is the case that HMRC has realised that their APN rules are not as watertight as they thought.

The "clarification" is probably being drafted even now.

In the meantime, I am aware that some APN reps have been made on the notified/notifiable grounds in other schemes but not the outcome of any reviews. On the other hand I have evidence of some reps on these grounds being rejected.

Given that HMRC is presently refusing to accept a second rep, even where there are valid grounds, the situation will fall into the usual recipe for HMRC's inconsistent stew.

[anothercontractor1]

I'm curious about a scheme that ended in March/April 2005, but was still notified to HMRC.

My understanding was that DOTAS didn't even come into force until 1st August 2006, so wondering whether, regardless of the details of the scheme itself, it was by definition *not* notifiable, even though it was in fact notified.

[DonkeyRhubarb]

I'm curious about a scheme that ended in March/April 2005, but was still notified to HMRC.

My understanding was that DOTAS didn't even come into force until 1st August 2006, so wondering whether, regardless of the details of the scheme itself, it was by definition *not* notifiable, even though it was in fact notified.

DOTAS was introduced in 2004.

The 1st August 2006 was when the regime was extended to cover a much wider range of schemes.

[BrilloPad]

I'm curious about a scheme that ended in March/April 2005, but was still notified to HMRC.

My understanding was that DOTAS didn't even come into force until 1st August 2006, so wondering whether, regardless of the details of the scheme itself, it was by definition *not* notifiable, even though it was in fact notified.

When did the scheme start?

[anothercontractor1]

When did the scheme start?

I'm not sure - but certainly it was running during the 2003-04 tax year.

[DonkeyRhubarb]

I'm not sure - but certainly it was running during the 2003-04 tax year.

If it was running before 18th March 2004 then it probably didn't need to be notified.

See section 319(3) of the 2004 DOTAS legislation
Finance Act 2004

The "relevant date" is defined in 308(2)
Finance Act 2004

[anothercontractor1]

If it was running before 18th March 2004 then it probably didn't need to be notified.

See section 319(3) of the 2004 DOTAS legislation
Finance Act 2004

The "relevant date" is defined in 308(2)
Finance Act 2004

Well my first correspondence from them was in June 2003, so maybe there's a glimmer of hope on this one!!

Thanks @DonkeyRhubarb for the helpful info.