No To Retro Tax – Campaign Against Section 58 Finance Act 2008

[convict]

For 06-07
I can't find any formal letter saying they will open an enquiry. I have a closure notice dated May 2009
For 07-08
In September 2009 they wrote to "inform you that I intend to make enquiries in to your tax return"
I have a closure notice dated April 2011

Today I received my actual APN's, just a few days after my notice letter (you see they can be efficent!!) I was degraaf, so still not sure where to turn for FTT so can't even see and option to get any justice.

for 07/08 did you actually get a letter stating that an enquiry had been opened under section 9a of the TMA? All I can see is a non-descript letter stating a vague intention. If you did get a letter saying a such, was it in the enquiry window?

No properly opened enquiry=window closed=no apn for that year

[Ooops]

"but no-one expected retrospective legislation."

Yeh not even the government! I still fail to understand the absurdity that policy can be written and passed based on specific details that are later identified as fundamentaly wrong, how can it still be valid!! Madness.

[DonkeyRhubarb]

For 06-07
I can't find any formal letter saying they will open an enquiry. I have a closure notice dated May 2009
For 07-08
In September 2009 they wrote to "inform you that I intend to make enquiries in to your tax return"
I have a closure notice dated April 2011

Today I received my actual APN's, just a few days after my notice letter (you see they can be efficent!!) I was degraaf, so still not sure where to turn for FTT so can't even see and option to get any justice.

It would be worth writing to HMRC and requesting copies of any letters they sent you opening enquiries into 2006/7 and 2007/8.

If they didn't open an enquiry then the corresponding closure notice is invalid (period!). HMRC have withdrawn closure notices for some people who didn't have open enquiries.

Obviously, as convict says, if there was no open enquiry then the APN is invalid too.

[Ooops]

for 07/08 did you actually get a letter stating that an enquiry had been opened under section 9a of the TMA? All I can see is a non-descript letter stating a vague intention. If you did get a letter saying a such, was it in the enquiry window?

No properly opened enquiry=window closed=no apn for that year

For 07-08 I have a letter stating they will open an enquiry. I got this in September 09, I assume this is within time as they would have untill end of jan 2010
For 06-07
I can't find any formal letter, I have a number or "general newsletters" that talk about the scheme I used. Then in a later letter to me (at the end of 2009) it does say "as you are aware we have an enquiry open for your 06-07 tax year. Think I will ask them to send me the letter incase I misplaced it. Thanks

[convict]

you need to work out if this was a formal or informal enquiry. it can't be both (by definition), and obviously this has ramifications for you. have a read of http://www.crowehorwath.net/uk/news/...ct_v_myth.aspx

[elpinar]

I also have some date confusions - as i have been sent the apns are coming letter with i think 4 or 5 years on it - but
1. if i log onto my hmrc account only three years have a 'suspended tax' amount showing' (and i agree i owe only for three tax years)

however they are wrongly attributed

so for eg they have an amount as 04/05 say on the HMRC site and I ( and mont p) think it was for 05/06 - what that means is we both have 3 years adding up to roughly the same amts
- but only two of our years are the same - as i have one i think is owing and they have as nothing owing ...... and vice versa..... is there a window of opportunity to snaffle a year ?
[
QUOTE=Ooops;2063653]For 07-08 I have a letter stating they will open an enquiry. I got this in September 09, I assume this is within time as they would have untill end of jan 2010
For 06-07
I can't find any formal letter, I have a number or "general newsletters" that talk about the scheme I used. Then in a later letter to me (at the end of 2009) it does say "as you are aware we have an enquiry open for your 06-07 tax year. Think I will ask them to send me the letter incase I misplaced it. Thanks[/QUOTE]

[DonkeyRhubarb]

I also have some date confusions - as i have been sent the apns are coming letter with i think 4 or 5 years on it - but
1. if i log onto my hmrc account only three years have a 'suspended tax' amount showing' (and i agree i owe only for three tax years)

however they are wrongly attributed

so for eg they have an amount as 04/05 say on the HMRC site and I ( and mont p) think it was for 05/06 - what that means is we both have 3 years adding up to roughly the same amts
- but only two of our years are the same - as i have one i think is owing and they have as nothing owing ...... and vice versa..... is there a window of opportunity to snaffle a year ?

You need to go back to the original paperwork.

For each year you were in the scheme, HMRC should have sent you:
1) a letter opening an enquiry
2) a Closure Notice (CN)

CNs are only valid if they apply to a year you were actually in the scheme and HMRC opened an enquiry for that year.

Likewise for APNs.

HMRC are not infallible so it is worth checking this carefully.

[DonkeyRhubarb]

PS. if HMRC have not already opened an enquiry into any year you were in the scheme then they're too late to do it now.

It's your money they're after so get checking!

[smalldog]

You need to go back to the original paperwork.

For each year you were in the scheme, HMRC should have sent you:
1) a letter opening an enquiry
2) a Closure Notice (CN)

CNs are only valid if they apply to a year you were actually in the scheme and HMRC opened an enquiry for that year.

Likewise for APNs.

HMRC are not infallible so it is worth checking this carefully.

Just be aware, the clock for them to make enquiries starts from the date you submit your return for that year, its not automatically the end of Jan. I thought they were out of date for one of mine but they pointed out for that specific year I didnt file by the end of Jan and their clock to send the enquiry started from April as that was my delayed SA filing.

[elpinar]

and is there a time limit for closure notices ? or just as long as the first letter came

PS. if HMRC have not already opened an enquiry into any year you were in the scheme then they're too late to do it now.

It's your money they're after so get checking!