APNs - why don't HMRC read the fecking law

[DonkeyRhubarb]

APNs -Why don’t they read the Statute? | ALISON GRAHAM-WELLS

[pimpernell]

APNs -Why don’t they read the Statute? | ALISON GRAHAM-WELLS

DR - I noticed your CUK forum status was "godlike" and whilst that may purely be down to the number of posts you've made, it's well deserved.

[DonkeyRhubarb]

DR - I noticed your CUK forum status was "godlike" and whilst that may purely be down to the number of posts you've made, it's well deserved.

It also shows how much of my life has been consumed by this crap over the past 8 years.

[demby]

Condition C is the requirement that the scheme used is or was a DOTAS scheme – that is one which was required to be notified to HMRC under anti-avoidance provisions.

Can anyone tell me if Edge was a DOTAS scheme?

[BrilloPad]

Why should they read it when they make it? And can retrospectively change it.....

[EBTContractor]

Can anyone tell me if Edge was a DOTAS scheme?

was, unfortunately

[Wibble1]

Condition C is the requirement that the scheme used is or was a DOTAS scheme – that is one which was required to be notified to HMRC under anti-avoidance provisions.

Can anyone tell me if Edge was a DOTAS scheme?

But as per this...

http://forums.contractoruk.com/hmrc-...der-dotas.html

...does anyone know if the Edge scheme needed to be notifiable legally? i.e. are their grounds that do not allow APN's to be issued as per the Montpellier scheme?

[DonkeyRhubarb]

(1) When was the Edge scheme first made available to anyone?

(2) Were the users self-employed or employees?

[Wibble1]

(1) When was the Edge scheme first made available to anyone?

(2) Were the users self-employed or employees?

I'm aware the Edge Consulting were operating in 2007. They acted as the employer. The contractor dealt with Norla Group. Some blurb from their sales pack below. In this they state "Our EBT has been registered with HMRC since inception in April 2005"

Norla Consulting is an all-inclusive service for freelance contractors that has been operating for more than 4 years. We currently have more than 700 active Contractors and are proud that most of them are still with us, a testament to our level of service.

We have a Master Supply Agreement with Edge Consulting based in the Isle of Man allowing you to be paid in a mixture of salary and payments from an Employee Benefit Trust (EBT). This means that you retain between 82% and 85% of your contract value after all taxes, national insurance and fees of 10% have been taken into account.\

Fully IR35 compliant.

Comprehensive Insurance Cover including Professional Indemnity Insurance of £1 million.

Norla is UK based. Our service is only available to freelance contractors who are tax resident in the UK. We do not provide a service to foreign nationals unless they are living and working in the UK. We can provide a service to UK nationals who are temporarily working overseas.

Norla have been operating for over 4 years and currently have over 700 contractors in our care. We have a very experienced back office team that have many years experience in looking after Contractors. We pride ourselves on our level of service which is why most Contractors who join Norla stay with us.

We will act as your umbrella company in the UK. We will enter into a contract to supply you to your agency/client. However you will be employed by Edge Consulting as detailed in their documentation.

You will submit your timesheets to us at agreed intervals and we will raise an invoice to your agency/client. We will collect in all payments due in respect of those invoices and make payment to Edge in a timely manner. In order to achieve this you must make sure that you submit your timesheets on time as delays can result in payments being received late.

Both Edge and Norla engaged tax advisers to seek Counsel’s Opinion before embarking on this arrangement. Tax Counsel is satisfied that our solution is fully compliant with UK tax legislation. We regularly seek reviews of our arrangement and as soon as there is any change in tax legislation, we will notify all of our Contractors with alternative arrangements.

Edge Consulting are an all-inclusive service for freelance contractors who are tax resident in the UK. We are based in the Isle of Man giving us greater flexibility in paying our employees.

We can pay you in a mixture of salary and payments from an Employee Benefit Trust (EBT), resulting in you retaining between 82% and 85% of your contract value after taking into account all taxes, national insurance and your fees of 10%.

Fully IR35 compliant.

A Master Supply agreement with Norla in the UK who will do all of your invoicing and collect all payments from your agency/client. This gives you access to a back office team with years of experience offering a high quality service to hundreds of contractors.

A service that has been approved by Tax Counsel as being fully compliant with UK tax legislation.

Our EBT has been registered with HMRC since inception in April 2005. We make full disclosure to the Inland Revenue every year.

EU compliant contract of employment designed for us by employment lawyers, Browne Jacobsen.


It's not surprising that contractors moved to these with all the scare of IR35.

[DonkeyRhubarb]

Given that Edge started after DOTAS was introduced, and it involved employment, it was probably notifiable.