No To Retro Tax - Ongoing battle against S58 FA2008

[Buzby]

APN withdrawn

Just had a message from by appointed agent (as far as self assessment etc is concerned) and he reckons he's just got a letter stating my apns have been withdrawn. Hopefully I have the same when I get in!
I sent objections last week but not sure if they helped or whether its a blanket withdrawal

Good news, I was thinking this morning it has gone quite on the withdrawn front - I objected to a few APNs last week, wondering if the withdrawn's are for all years or just the ones with objections and also which objections?

final, has anyone who has had an APN withdrawn then received a replacement one?

[webberg]

Legitimate expectation

The tribunal referred to previous case law (R (oao Weston) v Inland Revenue, R (oao Esterson) v HMRC and R (oao Wilkinson) v Inland Revenue), in which Moses J said:

“There is no arguable fairness in [HMRC] pursuing that duty merely because, for some reason, they have failed to pursue their obligations in relation to the other taxpayers. Nor could it possibly be contended that there was unfairness to the other taxpayers since they had the good fortune … to have escaped the tax. But the mere fact that two taxpayers in arguably the same situation have not in fact been charged tax does not raise a case of unfairness without more.”

The above is a quote from Patel v CRC 2011.

The concept of legitimate expectation, i.e. I know HMRC do XYZ so why didn't I get that treatment, is a hot topic at the moment and this case whilst important is not the final word.

The point of this post is to ask if any of you have letters from HMRC for a period prior to a COP8 or 9A enquiry notice that relate to EXACTLY the same scheme you have such notices for, but which agree a position.

For example, if you submitted am 03/04 tax return with the information on loans etc and have a letter agreeing the return, that would be helpful.

Note: no letter and agreement by implication is less helpful but if sufficient weight can be brought, may be useful.

This will be part of BIG GROUP in due course but you guys are front and centre at the moment and if there are any legs here, it will help you as well.

Thanks in advance.

[elpinar]

Just had a message from by appointed agent (as far as self assessment etc is concerned) and he reckons he's just got a letter stating my apns have been withdrawn. Hopefully I have the same when I get in!
I sent objections last week but not sure if they helped or whether its a blanket withdrawal

woah .... when you say the objections do you mean the MTM letters? and out of interest - you say your appointed agent - is that not still montp?

[elpinar]

Just had a message from by appointed agent (as far as self assessment etc is concerned) and he reckons he's just got a letter stating my apns have been withdrawn. Hopefully I have the same when I get in!
I sent objections last week but not sure if they helped or whether its a blanket withdrawal

also out of interest

do they say why they are withdrawn or just that they are?

[StellaFan]

woah .... when you say the objections do you mean the MTM letters? and out of interest - you say your appointed agent - is that not still montp?

Yes, the MTM templates

Appointed agent is just the chap who did an SAR for me a couple of years ago

[webberg]

Yes, the MTM templates

Appointed agent is just the chap who did an SAR for me a couple of years ago

Withdrawn or withheld subject to answers to representations?

[StellaFan]

Withdrawn or withheld subject to answers to representations?

I'll know the exact wording in about 2 hours

[DonkeyRhubarb]

There have been a couple of "random" withdrawals reported previously on the forum.

I say random because HMRC gave no reason, and this was prior to any representations being made.

It would be great if the latest withdrawals were as a result of the Montpelier representations but this needs confirming before people start getting their hopes up.

[elpinar]

I'll know the exact wording in about 2 hours

when did you post the letters ? i know mine got signed for last monday (27th)

[lucozade]

I'll know the exact wording in about 2 hours

Interesting - for what years if you don't mind me asking?