BN66 - Court of Appeal and beyond

[Morlock]

And for the majority of us where enquiry notices were opened two days before the year expired are there any avenues to pursue? I sincerely hope the people under discovery get off the offending CNs but it leaves the others in yet another unfair situation. i.e. Hector's mistakes result in some paying and others not.

Actually the discovery clock starts ticking from the date you submitted your return, not from the date of the submission deadline.

"If the claimant, or in a joint claim either of the claimants, is required to make an SA return, the TC enquiry window will close on the same date as the SA return becomes final. This will normally be the anniversary of the date they filed their SA return."
Discrepancy Examinations and Enquiries: Information: Date the Enquiry Window closes - SA taxpayers

[BrilloPad]

Actually the discovery clock starts ticking from the date you submitted your return, not from the date of the submission deadline.

"If the claimant, or in a joint claim either of the claimants, is required to make an SA return, the TC enquiry window will close on the same date as the SA return becomes final. This will normally be the anniversary of the date they filed their SA return."
Discrepancy Examinations and Enquiries: Information: Date the Enquiry Window closes - SA taxpayers

When I used the scheme MP submitted my return. I suspect most others were the same. MP always submitted the return on 31st January.

[jeanvaljean]

Conservative amendments - Talking Cheese

jvj, where did you get this from. Just getting a pack together for my MP surgery meeting...

BN66 timeline

[Ganimos]

jvj, where did you get this from. Just getting a pack together for my MP surgery meeting...

Try this

House of Commons Public Bill Committee Proceedings


Clause 55, page 27, line 31, leave out ‘are treated as always having had effect’ and


insert ‘shall have effect from 6th April 2008’.

[Overwhelmed]

Try this

House of Commons Public Bill Committee Proceedings


Clause 55, page 27, line 31, leave out ‘are treated as always having had effect’ and


insert ‘shall have effect from 6th April 2008’.

Did you get a copy of this?

The Chartered Institute of Taxation | 2011 | Retrospective legislation - Hard cases

[Ganimos]

Did you get a copy of this?

The Chartered Institute of Taxation | 2011 | Retrospective legislation - Hard cases

Thanks

[TalkingCheese]

Thanks

Did you get a copy of this?

The Chartered Institute of Taxation | 2011 | Retrospective legislation - Hard cases

Have now, thanks. Thanks Ganimos too.

[smalldog]

Interesting article and this is pretty key to me and I feel is absoluely spot on:

Again, it seems that the court felt
compelled to defeat a scheme that it
considered should not have been able to
succeed. For example, when ascertaining
what Mr Huitson’s legiti mate expectati on
was, the court took into account ‘the
reasonable expectati on that, even if the
scheme worked, UK residents should have
to pay UK income tax on the profi ts of
their trade or business’. However, that is
dangerous territory for any court of law to
enter. There are some commentators who
think that the courts already stray too far
into the realm of Parliament by interpreti ng
legislati on in a way that the court considers
it ought to have been writt en in the fi rst
place, although the recent decision in
Mayes (see my arti cle ‘The third and
fourth steps’ in the June 2011 issue of Tax
Adviser) shows a welcome limit to that
approach. However, it must be wrong for a
court to start from the positi on (however
uncontroversial that that positi on might
be) that a scheme ought not succeed
and then use that starti ng positi on to
deny a taxpayer the right to be taxed in
accordance with the law as it had stood
for many years and, criti cally, how it stood
throughout the years which were subject
to enquiry.

I feel the courts were "got at", they had already made their minds up long before we even put our side over. Good thing is, ECHR wont be "got at" and will have no moral obligations to the UK government or taxpayers.

[ALMAC]

I am quite happy with it actually -

1. They are disappointed with result
2. They are liaising with KPMG and PWC re Strasbourg
3. Liaising with counsel also
4. Will write again when they have clear strategy
5. "In our view some action in Strasbourg will take place whether jointly or otherwise"
6. HMRC still have to deal with tribunal appeals - likely 2013

So it ain't over yet guys.

Does this mean that collection cannot be enforced until at least early next year?

[Goinroamin]

HMRC Tax Tribunals 2013 Really!!!!

My first time posting here and this latest blow is what it has taken to get me out of the closet.

Does anyone understand why it may take until 2013 for the tax tribunals to happen, and what that process may look like.

Also some months ago DR posted the name of an Insolvency Practictioner experienced in Tax cases and who was familiar with the case. Did anyone get in touch and get practical advice and if so do you have the contact details?