AM Limited COP8 HMRC Investigation Letter..

[regron]

APN Precursor Notification !!

Received communication from AML that their users have begun to get precursor letters saying APN's will be appearing in the next 4 weeks, but still maintain they are fully on board and will defend their position...really hope that remains the case !!!

[jrock]

Received communication from AML that their users have begun to get precursor letters saying APN's will be appearing in the next 4 weeks, but still maintain they are fully on board and will defend their position...really hope that remains the case !!!

I received the AML communication too. Awaiting for my APN to arrive and let AML deal with it.

I'm a little confused why HMRC are apparently sending out APNs now when the last communication stated they are extending the settlement dealine to 17th June. https://www.gov.uk/government/public...information--2

[regron]

You are not alone in that confusion !!! Jrock. It seems anything goes at the moment, which proves they really don't know their A*** from their elbow !!!!

[webberg]

I received the AML communication too. Awaiting for my APN to arrive and let AML deal with it.

I'm a little confused why HMRC are apparently sending out APNs now when the last communication stated they are extending the settlement dealine to 17th June. https://www.gov.uk/government/public...information--2

Not that it's any consolation but we've raised this question for clients who are literally in the middle of settlement discussions and are still getting APN's.

When you ask them face to face they shuffle their feet and mumble and look embarrassed but still don't stop the APN. Frustrating and bloody annoying!

[DonkeyRhubarb]

Sorry to hear you guys are going to get APNs.

Folks in our scheme started receiving them a few weeks ago.

Judicial Review is the only way to halt them.

[RoastedSlopes]

Is this for pre 2011?

I was with AML 11-12

[DotasScandal]

You are not alone in that confusion !!! Jrock. It seems anything goes at the moment, which proves they really don't know their A*** from their elbow !!!!

They have been forced to go full retard by Osborne and co., who couldn't care less about principles. HMRC's only directive these days is to fill the coffers as fast as physically possible - even if it means flushing down the toilet whatever little trust the accounting profession and honest taxpayers still had in them doing things in a civilized/non-mafia manner.
One could think they are rushing to meet some sort of deadline (*cough* general election *cough*).

[regron]

When you ask them face to face they shuffle their feet and mumble and look embarrassed but still don't stop the APN. Frustrating and bloody annoying!

Just reaffirms their incompetence !!

Sorry to hear you guys are going to get APNs.

Folks in our scheme started receiving them a few weeks ago.

Judicial Review is the only way to halt them.

Thanks DR, regardless of what scheme we were all involved in, it's good to know we are all in it for the long run and hope for the same outcome !!

Is this for pre 2011?

I was with AML 11-12

I believe it to be pre 2011, so if your scheme was not DOTAS, then you may be safe... for now !!

One could think they are rushing to meet some sort of deadline (*cough* general election *cough*).

Sounds about right !!!

[webberg]

Sorry to hear you guys are going to get APNs.

Folks in our scheme started receiving them a few weeks ago.

Judicial Review is the only way to halt them.

The JR challenges to date appear to be based on achieving delay rather than withdrawal.

I know of at least half a dozen firms who are charging clients on the basis of a monthly fee for each month a delay is achieved.

Having an APN withdrawn with no hope of reissue is more difficult. I've seen a few arguments about how this might be done. These focus on whether the core conditions (open appeal, DOTAS, calculation of tax advantage) are met. Those are deep waters technically and cross over into other areas so we can expect HMRC to resist to the last of your money.

Trying to get the whole APN edifice pulled down is based on various EU rules. Personally I have very little confidence that such challenges will succeed.

So, whilst a JR challenge to an APN is likely to achieve a delay in payment, it may not stop it completely.

Paying the APN is NOT the end of the enquiry. It's just a payment on account that you may get back later or you may have to pay some more.

[regron]

Yes, unfortunately a delay, rather than a conclusion. The issue with it just being a payment on account though is the fact it will take years to reach a conclusion as HMRC won't be in a rush to settle and by then it will have been way too late for people who are made bankrupt, had lives ruined by a very draconian and devious way to close such schemes. I am all for drawing a line in the sand and saying from Day x, you will be punished if you use them, but to punish the use of DOTAS schemes in the way they are doing in my opinion, is out of order.

In your opinion/experience Webberg (although I appreciate it is probably an open ended question) how long would you expect an average APN tribunal to take to come to a conclusion, bearing in mind the massive backlog this will cause in adding to such a delay ?