Legal action against HMRC for lack of due care and attention

[webberg]

I've been told by an "expert" , well, one of the many I've paid to try and help me wade through this mire, that there was NO obligation on the schemes to tell the participants that they had registered your scheme as DOTAS.
Also that the scheme providers accountants weren't obliged to add the DOTAS number to my SATR.
- If anyone believes either of these statements to be incorrect I'd love to hear from you.

Both of those statements are incorrect although it may depend on when you started schemes and who the QC was.

The obligation upon advisers/users/facilitators of schemes to disclose was introduced over a period from perhaps 2006 onwards with increasing severity.

My memory tells me that if an SRN had been issued, then you were very much obliged to put it on the tax return pretty much from 2004 when the rules arrived. That is after all the point.

I'm not at my desk but can find the statutory references if I have to. A lot of this is in secondary legislation and tracking that can be time consuming.

[Tweedle]

Both of those statements are incorrect although it may depend on when you started schemes and who the QC was.

The obligation upon advisers/users/facilitators of schemes to disclose was introduced over a period from perhaps 2006 onwards with increasing severity.

My memory tells me that if an SRN had been issued, then you were very much obliged to put it on the tax return pretty much from 2004 when the rules arrived. That is after all the point.

I'm not at my desk but can find the statutory references if I have to. A lot of this is in secondary legislation and tracking that can be time consuming.

Supposing you're right and my other advisor was wrong / I misunderstood them, why haven't HMRC or whoever is responsible for ensuring the rule about putting a DOTAS number on your tax return been in contact, or why haven't I been accused of a fraudulent SATR??? After all, HMRC know the DOTAS number and know I was in that scheme - it was only me that didn't!!
Indeed, why weren't my providers persued for not following the requirement to notify me when the scheme I was in was DOTAS registered? I never heard mention of DOTAS until 3 years ago when the first discovery assessments landed.....

[regron]

I'm pretty sure the short answer will be 'As individuals, it is down to us to ensure our SA is in order' buck stops with us !