Originally posted by ASB
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APNs - notifiable under DOTAS
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In which case DR that seems like excellent news to me. It reinstates the status quo to that of "normal disupute" rather than "taxation by terrorism". With APNs HMRC seemed, to me, to have absolutely no motivation to actually resolve the dispute.
It will be very interesting to see if the eventual response becomes some other method of extorting payment before resolution; that would simply be vindictive if more legislation comes in.Comment
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Originally posted by ASB View PostIn which case DR that seems like excellent news to me. It reinstates the status quo to that of "normal disupute" rather than "taxation by terrorism". With APNs HMRC seemed, to me, to have absolutely no motivation to actually resolve the dispute.Comment
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The news from DR is welcome and I think it is the case that HMRC has realised that their APN rules are not as watertight as they thought.
The "clarification" is probably being drafted even now.
In the meantime, I am aware that some APN reps have been made on the notified/notifiable grounds in other schemes but not the outcome of any reviews. On the other hand I have evidence of some reps on these grounds being rejected.
Given that HMRC is presently refusing to accept a second rep, even where there are valid grounds, the situation will fall into the usual recipe for HMRC's inconsistent stew.Best Forum Adviser & Forum Personality of the Year 2018.
(No, me neither).Comment
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I'm curious about a scheme that ended in March/April 2005, but was still notified to HMRC.
My understanding was that DOTAS didn't even come into force until 1st August 2006, so wondering whether, regardless of the details of the scheme itself, it was by definition *not* notifiable, even though it was in fact notified.Comment
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Originally posted by anothercontractor1 View PostI'm curious about a scheme that ended in March/April 2005, but was still notified to HMRC.
My understanding was that DOTAS didn't even come into force until 1st August 2006, so wondering whether, regardless of the details of the scheme itself, it was by definition *not* notifiable, even though it was in fact notified.
The 1st August 2006 was when the regime was extended to cover a much wider range of schemes.Comment
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Originally posted by anothercontractor1 View PostI'm curious about a scheme that ended in March/April 2005, but was still notified to HMRC.
My understanding was that DOTAS didn't even come into force until 1st August 2006, so wondering whether, regardless of the details of the scheme itself, it was by definition *not* notifiable, even though it was in fact notified.Comment
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Originally posted by BrilloPad View PostWhen did the scheme start?Comment
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Originally posted by anothercontractor1 View PostI'm not sure - but certainly it was running during the 2003-04 tax year.
See section 319(3) of the 2004 DOTAS legislation
Finance Act 2004
The "relevant date" is defined in 308(2)
Finance Act 2004Comment
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Originally posted by DonkeyRhubarb View PostIf it was running before 18th March 2004 then it probably didn't need to be notified.
See section 319(3) of the 2004 DOTAS legislation
Finance Act 2004
The "relevant date" is defined in 308(2)
Finance Act 2004
Thanks @DonkeyRhubarb for the helpful info.Comment
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