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DOTAS case mentioning FMST and certain "Opus" and "Best" entities

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    DOTAS case mentioning FMST and certain "Opus" and "Best" entities

    Revenue & Customs v Opus Bestpay Ltd (DOTAS - Application for order that certain arrangements are notifiable) [2020] UKFTT 408 (TC) (18 August 2020)

    Para 62 is a one line summary of the decision which is that the arrangements described in para 3 are notifiable with the terms of section 306.

    In other words, the arrangements should have been disclosed and as such would meet that condition for issuing an APN. There are other terms and conditions required to be met before an APN can be issued.

    Quite what those arrangements were, what they were called and how widely or narrowly HMRC may interpret the decision in relation to arrangements that were in the market, we will have to wait and see.

    The decision was dated 18th August.

    I cannot see that an appeal has been made or if made has been listed here:

    Upper Tribunal (Tax and Chancery) hearings and register 2014 to date - GOV.UK

    If APNs are issued as a result of this decision (and bear in mind that HMRC won a similar decision on Hyrax some months ago and have still not apparently issued demands) bear in mind that no appeal can be made but representations can and that HMRC has to abide by a set of Court made rules in dealing with those.

    The interpretation of the role of the entities mentioned in the judgement I offer no analysis upon. I suggest that you read the decision very carefully and ensure that you understand the part played by each before leaping to conclusions.
    Last edited by webberg; 26 October 2020, 12:22. Reason: accuracy
    Best Forum Adviser & Forum Personality of the Year 2018.

    (No, me neither).

    #2
    For reference Ian posted the decision on Thursday at https://www.contractoruk.com/forums/...ml#post2821492 but we only picked up on it this morning.
    merely at clientco for the entertainment

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      #3
      Originally posted by webberg View Post
      I cannot see that an appeal has been made or if made has been listed here:

      Upper Tribunal (Tax and Chancery) hearings and register 2014 to date - GOV.UK
      There is no right of appeal from this decision.

      Comment


        #4
        Originally posted by Iliketax View Post
        There is no right of appeal from this decision.
        There is, to the Court of Appeal.

        Comment


          #5
          Originally posted by TheDogsNads View Post
          There is, to the Court of Appeal.
          On what grounds and (a far bigger issue) by whom?

          Remember
          Rights of appeal
          63.This document contains full findings of fact and reasons for the decision. By virtue of Article 3(i) of the Appeals (Excluded Decisions) Order 2009, no right of appeal arises in respect of this decision.
          merely at clientco for the entertainment

          Comment


            #6
            GregRickshaw - what did we tell you about publishing useful things on a public forum.
            merely at clientco for the entertainment

            Comment


              #7
              Originally posted by eek View Post
              GregRickshaw - what did we tell you about publishing useful things on a public forum.
              Ooo. Ooo. I know. That they'll be removed by a friendly moderator for your own protection.

              I'm half minded to post disinformation for not very felicitous companies. But some people here might take it as genuine, which would be a shame
              Down with racism. Long live miscegenation!

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