No To Retro Tax - Ongoing battle against S58 FA2008

[mrkitchen]

So even if they haven't followed due process they can still issue an APN. Seems they hold all the cards.

[DotasScandal]

So even if they haven't followed due process they can still issue an APN. Seems they hold all the cards.

And that, my friends, is called totalitarianism.

[Hmmmmm]

APNs received

So, I come home of Friday to find the big brown envelope on the table. APNs covering 4 years. Here is an interesting twist, 2 of them are due in 90 days and 2 are due in 3 years and 90 days. What an unfortunate typo. Still no chance of paying the two due in 90 days.

Also checked my notices. 3 of them have the bold heading about the letter being a notice and the fourth doesn't say it is a notice but does say they are reviewing my return under section 7A blah blah blah. This follow up letter to that year does state it is a closure notice though.

[smalldog]

so im a tad confused about all the suggestions of paying the APN's, do we know how long the JR application will take, or will that be in the latest newsletter?

[webberg]

ooow ..... so if i have discovery notices for two years i should not also have APNS for them ?

if that what you are saying ... thats interseting for sure

As usual it's a bit more complicated than that.

For an APN to be issued there has to be certain conditions present. These include an amount of tax in dispute because of use of an arrangement, a DOTAS/GAAR reference, an open enquiry.

The existence of a discovery assessment indicates that an enquiry was not opened within the normal time limits and instead HMRC is relying upon a "discovery".

I think therefore that a valid ground for a representation against the APN for any year which has a discovery assessment (assuming the other conditions exist) is that there cannot have been a discovery and therefore there can be no discovery assessment and therefore there is no open enquiry.

[flamel]

So even if they haven't followed due process they can still issue an APN. Seems they hold all the cards.

Quote from tax journal:
"...A HMRC spokesperson told Tax Journal, ‘.....We are prepared for possible challenges to the accelerated payments legislation, which has been enacted by Parliament and is intended to ensure that disputed tax sits with the exchequer. We are confident of our position and we will be pressing to have any challenges that emerge resolved as quickly as possible. We will be continuing to issue APNs and people should continue to pay them.’.."

i.e. they will just demand payment whatever

[mrkitchen]

What country are we living in I don't recognise it as Great Britain

[Morlock]

What country are we living in I don't recognise it as Great Britain

...and for those of you who thought we won the Second World War and prevented the Nazis from taking over Britain....
... wake up - it was all a dream.

[DonkeyRhubarb]

so im a tad confused about all the suggestions of paying the APN's, do we know how long the JR application will take, or will that be in the latest newsletter?

I believe Montpelier are intending to send out a circular about APNs this week.

[Fireship]

Dilemma…..

To pay my APN or not to pay….

Currently I don’t officially have an unpaid debt and therefore my credit score is very healthy, however I’m assuming that’ll change if I don’t pay my APN?? Anybody have any thoughts on this??

For me the timing couldn’t be worse as I need the money to get a new business of the ground (which has the potential to get me out of this mess), however I’ll never be able to raise the required funding if non-payment of the APN appears as an unpaid debt on my credit score.

In addition if the various legal challenges aren’t successful I expect to be hit by more APN’s so there’s possibly no point me settling this first round if I ultimately face bankruptcy regardless.