Montpelier MTM scheme

[stonehenge]

Anyone else hear about their latest legal action?

They say they've got counsel opinion (yeah, I know ) that the first two years, 2001-02 and 2002-03, are out of reach of HMRC because s.684 (Hoey) only had effect from 2003-04.

Given all the history, it's hard not to be sceptical.

[eek]

Anyone else hear about their latest legal action?

They say they've got counsel opinion (yeah, I know ) that the first two years, 2001-02 and 2002-03, are out of reach of HMRC because s.684 (Hoey) only had effect from 2003-04.

Given all the history, it's hard not to be sceptical.

Clutching at straws...

I would need to look at the judgment but surely the only way 2001-3 isn't covered by the judgment would be if the law changed in April 2003.

But I can see them using the argument as part of an attempt to get (yet) more legal fees from those desperate to not pay the bill.

[DealorNoDeal]

I would need to look at the judgment but surely the only way 2001-3 isn't covered by the judgment would be if the law changed in April 2003.

Apr 2003 was when s684 came in. Maybe the Hoey scheme didn't go back that far?

[webby653]

Interesting. A couple of months ago I raised an FOI about their use of s684 but they dodged a question about years prior to the ITEPA.

https://www.whatdotheyknow.com/reque...e_s684_itepa_2

I'll now try something a bit more targeted. Time to do a bit of digging.

[webby653]

The plot thickens. Apparently, a few years ago, HMRC issued a bunch of decision notices to people in the scheme, under s684, which included 2001-2 and 2002-3. I wonder if anyone settled those years on the basis of these notices?

Before I fire off an FOI, can anyone confirm the following:

The scheme was commonly referred to as the "Montpelier IR35 scheme"?
It ran from 2001 to 2008?

Thanks.

[stonehenge]

The scheme was commonly referred to as the "Montpelier IR35 scheme"?
It ran from 2001 to 2008?

Not sure it ever had an official name. It was sometimes referred to as DTA (double tax arrangement). In the beginning the tax advisors were called MTM but they later changed their name to Montpelier. Yes, it ran from 01 to 08.

[webby653]

Not sure it ever had an official name. It was sometimes referred to as DTA (double tax arrangement). In the beginning the tax advisors were called MTM but they later changed their name to Montpelier. Yes, it ran from 01 to 08.

Great, thanks, I think I've now got all I need for the FOI.

[webby653]

Bombs away.

https://www.whatdotheyknow.com/reque...ssued_to_montp

[DealorNoDeal]

Knowing HMRC, they'll probably fire up the time machine and retrospectively clarify s684 back to 2001.

[stonehenge]

If this guy's right, then it doesn't sound like it would be much of a stretch for HMRC to go back further than 2003.

https://www.accountingweb.co.uk/comm...avoidance-case

Theoretically, HMRC can now absolve any employer of a PAYE obligation as long ago as 1944 (when PAYE was introduced) where it deems it “unnecessary or not appropriate” for the employer to comply. All HMRC needs do is to amend its own internal guidance. Which it doesn’t publish.