Resisting the APN - how - why - other questions

[MercladUK]

Can we delete/edit this as it is incorrect?

What is wrong with this statement? An APN CANNOT be appealed against

[regron]

Can we delete/edit this as it is incorrect?

Why is it incorrect ? There is no right to Appeal an APN, but you can make a representation. Two different things entirely.

[WalterWhite]

What is wrong with this statement? An APN CANNOT be appealed against

Yes it can.

If a scheme wasn't DOTAS registered (no SRN) and no follower notice has been issued then the APN can be appealed on those grounds.

[cojak]

Resisting the APN - how - why - other questions

Can we delete/edit this as it is incorrect?

No.

Unless you prove otherwise. You saying so proves nothing.

[WalterWhite]

No.

Unless you prove otherwise.

see reply above.

all information can be found in Section 219 of FA2014

[bluemonkey71]

I have been issued an APN for an EBT scheme for tax year 2010/11 the SRN and amount was disclosed on the return. The APN Calculated is after the 4 year period as ended. Can I dispute the APN based on the fact it outside the investigation period? i.e. They should have filed before 5th April 2015 given the 4 year rule?

They must have already opened a COP8/Discovery on you for that year to issue you with an APN.

[WalterWhite]

You saying so proves nothing.

Nor does the original poster saying so.

Here you go:

219Circumstances in which an accelerated payment notice may be given

(1)HMRC may give a notice (an “accelerated payment notice”) to a person (“P”) if Conditions A to C are met.
(2)Condition A is that—
(a)a tax enquiry is in progress into a return or claim made by P in relation to a relevant tax, or
(b)P has made a tax appeal (by notifying HMRC or otherwise) in relation to a relevant tax but that appeal has not yet been—
(i)determined by the tribunal or court to which it is addressed, or
(ii)abandoned or otherwise disposed of.
(3)Condition B is that the return or claim or, as the case may be, appeal is made on the basis that a particular tax advantage (“the asserted advantage”) results from particular arrangements (“the chosen arrangements”).
(4)Condition C is that one or more of the following requirements are met—
(a)HMRC has given (or, at the same time as giving the accelerated payment notice, gives) P a follower notice under Chapter 2—
(i)in relation to the same return or claim or, as the case may be, appeal, and
(ii)by reason of the same tax advantage and the chosen arrangements;
(b)the chosen arrangements are DOTAS arrangements;
(c)a GAAR counteraction notice has been given in relation to the asserted advantage or part of it and the chosen arrangements (or is so given at the same time as the accelerated payment notice) in a case where the stated opinion of at least two of the members of the sub-panel of the GAAR Advisory Panel which considered the matter under paragraph 10 of Schedule 43 to FA 2013 was as set out in paragraph 11(3)(b) of that Schedule (entering into tax arrangements not reasonable course of action etc).
(5)“DOTAS arrangements” means—
(a)notifiable arrangements to which HMRC has allocated a reference number under section 311 of FA 2004,
(b)notifiable arrangements implementing a notifiable proposal where HMRC has allocated a reference number under that section to the proposed notifiable arrangements, or
(c)arrangements in respect of which the promoter must provide prescribed information under section 312(2) of that Act by reason of the arrangements being substantially the same as notifiable arrangements within paragraph (a) or (b).
(6)But the notifiable arrangements within subsection (5) do not include arrangements in relation to which HMRC has given notice under section 312(6) of FA 2004 (notice that promoters not under duty imposed to notify client of reference number).
(7)“GAAR counteraction notice” means a notice under paragraph 12 of Schedule 43 to FA 2013 (notice of final decision to counteract under the general anti-abuse rule).

[Dylan]

You can make a representation against it if it has been incorrectly issued. Once it has been established it has been correctly issued then there is no appeal.

You arguing that it can be appealed if incorrectly issued is missing the point IMO.

[slatt]

I think you may be right in saying that for schemes that were not DOTAS notifiable and have not been caught by GARR, then an APN can only be given if a Follower Notice exists.

You could then appeal on the basis that the process has not been followed correctly.

But at the moment, the vast majority of APNs (possibly all of them so far?) have been for DOTAS schemes and for them there is no appeal.

[slatt]

I think you may be right in saying that for schemes that were not DOTAS notifiable and have not been caught by GARR, then an APN can only be given if a Follower Notice exists.

You could then appeal on the basis that the process has not been followed correctly.

But at the moment, the vast majority of APNs (possibly all of them so far?) have been for DOTAS schemes and for them there is no appeal.

GAAR I mean, not GARR.....