APN Penalty - uncollectible

[Dylan]

To my knowledge there is one Edge JR. Why do you think you are missing something? You can appeal collection and penalties without being part of a JR.

I sat in court during the judgement of said JR at the Royal Courts of Justice and have a different view.

[DotasScandal]

The general understanding is that the penalty is uncollectible until the JR is decided, for those that are party to the JR.

[Dylan]

The general understanding is that the penalty is uncollectible until the JR is decided, for those that are party to the JR.

But the main sum can be collected and penalties accrue.

[DotasScandal]

But the main sum can be collected and penalties accrue.

Don't think so.
Penalties can accrue, but the principal cannot be collected.
This was decided already at a much earlier stage. Court injunction.
Again, this holds only for those who are party to a yet undecided JR,

[Dylan]

Don't think so.
Penalties can accrue, but the principal cannot be collected.
This was decided already at a much earlier stage. Court injunction.
Again, this holds only for those who are party to a yet undecided JR,

Please point to the unfettered injunction that exists for the Edge JR that prevents collection.

[DotasScandal]

Please point to the unfettered injunction that exists for the Edge JR that prevents collection.

All I'm saying is that it exists for other schemes that have initiated JR. Maybe Edge is different.

[ScottW]

Don't think so.
Penalties can accrue, but the principal cannot be collected.
This was decided already at a much earlier stage. Court injunction.
Again, this holds only for those who are party to a yet undecided JR,

I'm not arguing either way - all I am providing is the narrative of what has occurred in this case.

Not part of JR however email received from HM Courts & Tribunals Service, First-tier Tribunal (Tax Chamber) following an appeal saying collection of APN and penalties, ‘shall be stayed and all time limits extended until 60 days after the determination of the underlying Judicial Review’.

Right or wrong I have no idea but that's what has happened.

[webberg]

My understanding is that to benefit from the injunction against collection of the sum demanded under the APN, you have to be part of the JR.

If you are not, then HMRC has no injunction against them and in the absence or expiry of a representation, there is nothing, legally, stopping them from collection.

In terms of penalty, it was HMRC's contention that they could apply for a non payment penalty even where you were part of the JR. The latest FTT decision says that they should wait until the JR is decided.

I suggest that somebody has made an error and perhaps thinks you were part of the JR and on discovering their error, tried to withdraw the email.

In my opinion, such an administrative error is unlikely to be a bar to collection and you should consider carefully payment.

[Dylan]

My understanding is that to benefit from the injunction against collection of the sum demanded under the APN, you have to be part of the JR.

He was talking about Edge.

[mulberryblue]

But he said he wasn't part of the Edge JR - so how is he planning to benefit from it?