BN66 - the road to Judicial Review

[SleepingFireman]

No CN for me either

Hi and welcome to the forum.

Almost 18 months after BN66 became law and they still haven't got all the CNs out. Unbelievable!!!

Hi All,

Long time lurker, but just wanted to say another BIG thanks to all esp. DR.

I've still as yet not received a CN. I guess it will arrive Christmas Eve with Montepellier taking a a rightly derserved 10 day holiday from having to deal with our friends at HRMC. Do we know how long we have to lodge an appeal to a CN?

I'm also owed a 6K repayment from back in early Oct. Will HRMC pay up, no, can thet tell me why they can't make payment, no, can they tell my accountant why no refund has been made, No. However on checking my HRMC on-line account they've now just decided to deduct it from what I owe in Jan, how nice of them...incompentant bunch of .....

[DonkeyRhubarb]

Hi All,

Long time lurker, but just wanted to say another BIG thanks to all esp. DR.

I've still as yet not received a CN. I guess it will arrive Christmas Eve with Montepellier taking a a rightly derserved 10 day holiday from having to deal with our friends at HRMC. Do we know how long we have to lodge an appeal to a CN?

Hello and welcome.

The appeal has to be filed within 28 days but don't worry.

Our unsung heroes in Manchester will ensure it happens, regardless of the holiday.

[Plonker]

How does one go about getting their bulletin board user rights updated?

Apparently, one's posts need to be assessed first.

I currently cannot contact individuals directly.

<admin note>Account upgraded, you can now use the PM system. Anyone else needing PM access please just use the contact form on the site, let me know your account name and I can upgrade it for you.</admin note>

[DonkeyRhubarb]

300 CNs issued before BN66 became law

This is a big number and it does not include the Suo Motu users who settled before any CNs were issued.

I expect a few people from Montp/Steed/deGraaf settled, but 300???

I am starting to wonder if maybe there was another scheme promoter, that we don't know about, who also quietly did a deal with HMRC.

Can anyone shed any light on this?

http://www.whatdotheyknow.com/reques...incoming-59426

"The answer is approximately 300 individuals received closure notices prior Section 58 Finance Act 2008 receiving Royal Assent."

[Douglas]

300 CNs issued before BN66 became law

Hi DR,

If it were a quiet deal with HMRC, I wouldn't expect any closure notices to be issued. This is a fascinating development and I wonder whether a follow-up FOI request might discover the grounds for issuing these CNs. With Section 58 FA 2008 not yet law, how were HMRC able to issue 300 closure notices ?

Doug.

[BrilloPad]

Found something out today which HMRC may not have twigged. I can't say any more because we are being watched. Suffice to say they wouldn't be happy campers if they knew...

Have a great weekend.

DR

I got an email about this post today! Suffice to say HMRC have missed quite alot of stuff. The only way they can win now is by offering a gong to the judge.

[DonkeyRhubarb]

Hi DR,

If it were a quiet deal with HMRC, I wouldn't expect any closure notices to be issued. This is a fascinating development and I wonder whether a follow-up FOI request might discover the grounds for issuing these CNs. With Section 58 FA 2008 not yet law, how were HMRC able to issue 300 closure notices ?

Doug.

MontP are only aware of 4 people getting CNs prior to s58 ie. the 4 test cases in 2006.

I've not heard that any Steed/deGraaf clients received CNs before s58.

This is a mystery, and it's such a big number.

[CONSPIRACY]
Assuming, of course, that the figure is genuine.
[/CONSPIRACY]

[DonkeyRhubarb]

Closure Notices

See page 2, Contract Settlements and Closure Notices.

www.davidpattinson.co.uk/linked/x030601.doc

"The Self-Assessment legislation removes this discretion from HMRC and requires every enquiry to be concluded with a closure notice. I emphasise that the law allows HMRC no choice in this."

There were no CNs in the Suo Motu settlement because the deal was agreed even before any returns were filed ie. there were no enquiries.

The 300 people who received CNs before July 2008 must have had open enquiries. I can only assume that they requested settlement/closure.

The question is who were these people?

[helen7]

The question is who were these people?

Could it be the property developers?

[DonkeyRhubarb]

Could it be the property developers?

Unlikely, since there weren't that many of them and a good number have signed up with PwC.

I can only think of two possibilities:

(1) more contractors than we thought decided to settle, possibly taking the deal Jones was offering through www.ir35amnesty.com (although 300 sounds like an awful lot)

OR

(2) there is a scheme out there, we haven't come across, that has done a deal or settled