AM Limited COP8 HMRC Investigation Letter..

[jrock]

Anyone got an APN yet

Hi was wondering if anyone who used AML has received any correspondence lately from HMRC?

I've been reading on other posts that other EBT scheme users have already received APNs.

Also if and when AML users receive APNs is anyone confident that AML will successfully appeal by judicial review?

[Dylan]

Hi was wondering if anyone who used AML has received any correspondence lately from HMRC?

I've been reading on other posts that other EBT scheme users have already received APNs.

Also if and when AML users receive APNs is anyone confident that AML will successfully appeal by judicial review?

No one has received an APN yet.

You cannot appeal an APN either.

[eek]

No one has received an APN yet.

You cannot appeal an APN either.

I'll add the following as an explanation (although I'm trying to keep out of these threads as I'm not involved in any scheme).

For those who don't know APN (Accelerated Payment Notices) were introduced in this year's budget. The argument is that HMRC would like to hold the disputed money while it is disputed rather than the taxpayer keeping it.

As such you cannot appeal an APN as your dispute remains ongoing HMRC are (merely) asking for the money now so they can hold it for you until the dispute is resolved.

[LandRover]

Hi was wondering if anyone who used AML has received any correspondence lately from HMRC?

I've been reading on other posts that other EBT scheme users have already received APNs.

Also if and when AML users receive APNs is anyone confident that AML will successfully appeal by judicial review?

Yes, received my letter Sat morning along with thousands of others

I have emailed AML for clarification on next steps...

I can not understand how HMRC are not requesting details of loan payments and EBT details from the scheme providers. Why are they emailing individuals as surely its more cost effective to deal with the provider who has all the paperwork and details?

[jrock]

I'll add the following as an explanation (although I'm trying to keep out of these threads as I'm not involved in any scheme).

For those who don't know APN (Accelerated Payment Notices) were introduced in this year's budget. The argument is that HMRC would like to hold the disputed money while it is disputed rather than the taxpayer keeping it.

As such you cannot appeal an APN as your dispute remains ongoing HMRC are (merely) asking for the money now so they can hold it for you until the dispute is resolved.

So is it 100% certain that you have to pay the amount issued in the APN even if AML plans to dispute the APNs by challenging this action in the courts, by Judicial Review?

I've been assured by AML that the proposals are illegal under UK and EU Law and are simply contrary to public policy in that they give unchecked powers to HMRC.

I've read on other posts that HMRC are using this as a last ditch attempt to bully people I today paying up as they cannot enforce the retrospective payments (pre yr 2011) and will eventually concentrate on enforcing it on schemes post yr 2011.

Use of APN power could backfire on HMRC, says expert

[eek]

So is it 100% certain that you have to pay the amount issued in the APN even if AML plans to dispute the APNs by challenging this action in the courts, by Judicial Review?

I've been assured by AML that the proposals are illegal under UK and EU Law and are simply contrary to public policy in that they give unchecked powers to HMRC.

I've read on other posts that HMRC are using this as a last ditch attempt to bully people I today paying up as they cannot enforce the retrospective payments (pre yr 2011) and will eventually concentrate on enforcing it on schemes post yr 2011.

Use of APN power could backfire on HMRC, says expert

The purpose of an APN is for HMRC to get the money earlier rather than later. While I'm sure as the first APNs are issued there will be a court case or 2 but once the results of those are in (and remember its the Government making law here not HMRC interpreting it) then it will have to be paid within 90 days.

Remember that this is as much politics as it is money raising. For every person affected by APNs and other tax avoidance clampdowns 10 voters are probably thinking its a good idea...

[jamesbrown]

For every person affected by APNs and other tax avoidance clampdowns 10 voters are probably thinking its a good idea...

I don't think it's about protecting the exchequer, primarily, although that would be perfectly reasonable (i.e. forwards rather than backwards looking). It's about the optics of avoidance following the media frenzy in recent months and going into an election where the Tories are perceived as helping the rich with tax breaks. If the motivation were to protect the exchequer, while being reasonable, it wouldn't have been retrospective, and it would have targeted scheme owners/promoters more aggressively.

[jrock]

Yes, received my letter Sat morning along with thousands of others

I have emailed AML for clarification on next steps...

I can not understand how HMRC are not requesting details of loan payments and EBT details from the scheme providers. Why are they emailing individuals as surely its more cost effective to deal with the provider who has all the paperwork and details?

Do you think they are cherry picking individuals from AML to issue APNs?

Sure it is matter of time before I receive a letter from HMRC but would have thought the letters should have been sent the same time?

[Dylan]

Do you think they are cherry picking individuals from AML to issue APNs?

These are not APNs!

[Promethius]

Hi was wondering if anyone who used AML has received any correspondence lately from HMRC?

I've been reading on other posts that other EBT scheme users have already received APNs.

Also if and when AML users receive APNs is anyone confident that AML will successfully appeal by judicial review?

..Well if they haven't before, they will now.... <mod snip: please the T&Cs of the Professional Forums>