What an APN looks like

[Rob79]

I now have such a beast and am trying to find a way to get it on a forum thread.

It's a scanned document on my desktop that doesn't seem to want to attach itself to a message like this.

Help?

[Batcher]

Load it up to photobucket or some other photo hosting website and use the link to show it here.

[dangerouswhensober]

Load it up to photobucket or some other photo hosting website and use the link to show it here.

Yes - Picasa is also a good site (doesn't carry attention-seeking ads, unlike photobucket) :

https://picasaweb.google.com

I would:

(1) Redact the document as required and digitise
(2) Create an account at the link above
(3) Upload doc image
(4) Post link on here

[SantaClaus]

Hi Rob, you could always put it on Dropbox/OndeDrive/Googledrive and create a publicly shareable link.

Failing that, I could put a redacted version on the NTRT website if you wish. PM me if you want me to.

Cheers

Santa

[Rob79]

I have sent a copy to Mr Convict who is going to make it available via the magic of the internet.

I have redacted anything sensitive but I think have retained the core elements.

I suggest that this be shown around as much as possible so that all who get one know what is arriving.

We can now give some thought to how a contractor version might look.

I also think that tactics which might be applied to stall or frustrate an APN would be best discussed off the open forum? I think there is a way to create a private sub group?

Assistance is required please.

[convict]

APN available to view at

https://docs.google.com/file/d/0B1z2...p=docslist_api

[Rob79]

New scheme list

https://www.gov.uk/government/public...front-payments

The promised update on DOTAS numbers appeared today.

The above link is to the "explanation".

Unfortunately, HMRC have been as economical with the truth on how and when and APN can apply as many of the promoters you used originally were with the consequences.

When you can't trust those responsible for administering the system, is rather destroys your faith in fairness, which we're told is the "core principle" of our tax system.

QUIS CUSTODIET IPSOS CUSTODES?

[dangerouswhensober]

https://www.gov.uk/government/public...front-payments

The promised update on DOTAS numbers appeared today.

The above link is to the "explanation".

Unfortunately, HMRC have been as economical with the truth on how and when and APN can apply as many of the promoters you used originally were with the consequences.

When you can't trust those responsible for administering the system, is rather destroys your faith in fairness, which we're told is the "core principle" of our tax system.

QUIS CUSTODIET IPSOS CUSTODES?

Two immediate observations on this:

Re:
The use of Accelerated Payments only applies to the use of tax avoidance schemes that we dispute, which generally fall into six broad categories:
•sideways loss schemes
•stamp duty land tax (SDLT) schemes
•self-employment schemes
•artificial loss deduction schemes
•capital gains schemes
•employment schemes

Seems to me that one or more of these descriptions would apply to every corporate structure that a contractor would ever use - including umbrella companies and self-employment in Ltd companies. (In other words, we reserve the right to dispute any way that contractors set themselves up ...)

Re:
We win around 80 per cent of avoidance cases that taxpayers choose to take to court ...

No - I believe that HMRC win about 80% of cases that HMRC choose to take to court - they don't take to court those cases where they believe they have little chance of winning. So ... if there are 100 cases (schemes) and HMRC decide to take sample individual cases from 10 of those to court and (eventually) win 8, then this is their 'headline' 80% figure - ignoring the 92% they either lose or don't pursue.

As you said Rob, HMRC are being 'economical with the truth' in several places in this document - and also in other documents & correspondence (e.g. assessments & settlement offers).

It certainly does destroy faith in fairness in our tax system.

[meanttobeworking]

Does anyone have any insight into the scheme numbers that have been removed?

[Rob79]

Does anyone have any insight into the scheme numbers that have been removed?

We've had 8 schemes removed (from around 1,100) and 3 added. I'm aware of the names of the additions but am not prepared to make them public. None of them are contractor schemes. One of them is a number imposed by HMRC rather than applied for by the promoter.