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  1. #401

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    Quote Originally Posted by Iliketax View Post
    You might want to have a look at this: https://www.gov.uk/government/public...ttlement-terms
    Interesting read but doesn't sound like there any attractive terms.

    Looks like this only applies to open years i.e. where HMRC have an 'assessment' (Discovery?) in place.

  2. #402

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    Default Aml ics

    Interesting read altho im not sure whether to classify myself as self employed or employed as i was part of the cis/aml partnership sxheme.
    Any ideas?

  3. #403

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    Quote Originally Posted by jes107 View Post
    Interesting read altho im not sure whether to classify myself as self employed or employed as i was part of the cis/aml partnership sxheme.
    Any ideas?
    Sorry, i mean ics.

  4. #404

    TripleIronDad


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    Quote Originally Posted by ChimpMaster View Post
    Interesting read but doesn't sound like there any attractive terms.

    Looks like this only applies to open years i.e. where HMRC have an 'assessment' (Discovery?) in place.
    The terms are very unattractive. However it enables people to put it behind them. And stop accruing interest. And void APN surcharges.

  5. #405

    TripleIronDad


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    Quote Originally Posted by jes107 View Post
    Interesting read altho im not sure whether to classify myself as self employed or employed as i was part of the cis/aml partnership sxheme.
    Any ideas?

    Try these in google: -
    aml site:HMRC Scheme Enquiries
    ics site:HMRC Scheme Enquiries

    http://forums.contractoruk.com/hmrc-...-smartpay.html
    http://forums.contractoruk.com/hmrc-...t-details.html

  6. #406
    Ark
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    I need to pay APNs for 2002 to 2008, but I don't want to settle while there is still an (admittedly tiny) chance of success.

    Quote Originally Posted by webberg View Post

    Huitson has been lost ... there are some vague rumblings about the "retrospection" point being continued (presumably in ECJ)
    My reading of the FNs and Corrective Action forms is that I can say in Part 1 that I undertake to relinquish the denied advantage by paying the relevant APN. I.E. taking corrective action doesn't require me to say that I am ending any dispute, it is enough for me to say on the form that I will pay the APN and then follow through and actually pay the APN.

    Do I lose anything by not agreeing to end any dispute, in the slim hope things get to the ECJ and work out for us?

  7. #407

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    Quote Originally Posted by Ark View Post
    I need to pay APNs for 2002 to 2008, but I don't want to settle while there is still an (admittedly tiny) chance of success.



    My reading of the FNs and Corrective Action forms is that I can say in Part 1 that “I undertake to relinquish the denied advantage by paying the relevant APN”. I.E. taking corrective action doesn't require me to say that I am ending any dispute, it is enough for me to say on the form that I will pay the APN and then follow through and actually pay the APN.

    Do I lose anything by not agreeing to end any dispute, in the slim hope things get to the ECJ and work out for us?
    If you play silly buggers with CA you might end up paying surcharges and penalties.

    If you settle now you won't get penalties/surcharges.

    Can you afford to pay APN+50%?

  8. #408

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    Quote Originally Posted by Ark View Post
    I need to pay APNs for 2002 to 2008, but I don't want to settle while there is still an (admittedly tiny) chance of success.



    My reading of the FNs and Corrective Action forms is that I can say in Part 1 that I undertake to relinquish the denied advantage by paying the relevant APN. I.E. taking corrective action doesn't require me to say that I am ending any dispute, it is enough for me to say on the form that I will pay the APN and then follow through and actually pay the APN.

    Do I lose anything by not agreeing to end any dispute, in the slim hope things get to the ECJ and work out for us?
    I think you are on the right track.

    Agreeing to give up the claimed advantage does not necessarily mean that the position as posited by HMRC is correct.

    There are however a number of challenges here that we have not really looked at.

    First, is it possible to keep the assessments open given the decision and the fact that the FN was originally issued in Jan/Feb? I've not examined the tax deadlines here but it might be the case that time has expired?

    Second, if the claim under Article (3)(2) does not work, what is the proper analysis?

  9. #409

    Still gathering requirements...


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    Quote Originally Posted by webberg View Post
    There are however a number of challenges here that we have not really looked at.
    The Montpelier approach then. Delay the inevitable. Even if it means paying HMRC fines.

    Do try to get your appeals in on time......

  10. #410

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    Quote Originally Posted by PokemonStay View Post
    The Montpelier approach then. Delay the inevitable. Even if it means paying HMRC fines.

    Do try to get your appeals in on time......
    I would say that we have not looked at it because our BG excludes the arrangement and although we had some ideas about "what next", none of our clients wanted to fund the research and inevitable battle with HMRC and therefore we did not proceed.

    From what we see however, the position of many here is that a withdrawal of the claim that Article (3)(2) applies, leaves the income open to assessment and HMRC will finalise that assessment and collect the tax UNLESS there is a route to continue the debate.

    Therefore, doing nothing does NOT delay the inevitable.

    Doing nothing means pay the tax.

    When that tax is due is probably a function of how efficient DMB are.

    Therefore to delay the inevitable, you need to raise new grounds for not paying tax on that income. I touched on some problems with that earlier and say again, that we have not got any fully developed ideas on this.

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