HMRC enquiries for EBT schemes through SANZAR

[rufusTfirefly]

Did I miss it (which is possible), or did the Chancellor not mention anything about Tax Avoidance at all ???

BUDGET
12:55: On tax avoidance, Mr Osborne says he is increasing HMRC's budget to stop non-compliance.

That's all I can find.

[lara400]

you missed this bit.......

"Osborne says the govenrment has driven changes to international tax rules.

The numebr of registered tax avoidance schemes has fallen by a half.

Those who have signed up to tax avoidance schemes will have to pay tax up front.

• Some £4bn of tax receipts to be brought forward requirement for those in tax avoidance schemes to pay up front."

[carling]

1.200
Tax avoidance scheme promoters must give HMRC information about schemes they
promote under the Disclosure of Tax Avoidance Scheme (DOTAS) rules. Anyone using such
a scheme must declare to HMRC they are using a notified tax avoidance scheme. Following
consultation,
this Budget announces that the government intends to extend the new
requirement for taxpayers to pay upfront any disputed tax associated with schemes
covered by the DOTAS rules or counteracted under the General Anti Abuse Rule
(GAAR).
1.201
This new power will remove the cashflow advantage for the taxpayer of holding onto
the disputed tax during an avoidance dispute. It will also provide HMRC with additional tools
to address a legacy stock of an estimated 65,000 avoidance cases. The new power will only
apply to tax avoidance schemes that are disputed by HMRC. The legislation will make it clear
that HMRC will only be able to issue an accelerated payment notice where they have first sent
the taxpayer an enquiry notice or issued them with a notice of assessment. It is not a new tax
demand and does not make any changes to tax liabilities. If the taxpayer subsequently wins their
case in the courts, they will be reimbursed with interest.

[convict]

Did I miss it (which is possible), or did the Chancellor not mention anything about Tax Avoidance at all ???

you missed it. now bend over.

[z4thras]

12:56: The chancellor says: "We will give HMRC modern powers to collect debts from bank accounts of people who can afford to pay but have repeatedly refused to, like most other Western countries."

So basically Pay up or well take it from you!.. they really are getting a law to themselves

[MrO666]

12:56: The chancellor says: "We will give HMRC modern powers to collect debts from bank accounts of people who can afford to pay but have repeatedly refused to, like most other Western countries."

So basically Pay up or well take it from you!.. they really are getting a law to themselves

I'd be pretty sure that in the case stated above, that would be where the debt is 100% proven.

HMRC are f**king useless we know that, but even I would be stunned if they decided to try and take money from your bank account for a debt that they can't prove you owe. I'm not lawyer, but I would be pretty damn sure that's illegal in every angle of law.

I suspect that they're talking about people who have been proven to owe HMRC (by courts etc), but who are refusing to pay.

Taking money from an account without 100% proof it's owed, would I am sure be completely illegal.....it would be tantamount to theft.

Besides, int he words of Seasick Steve......you can't take, what i ain't got

[DonkeyRhubarb]

Read this

https://www.gov.uk/government/upload...DOTAS_GAAR.pdf

[jbryce]

https://www.gov.uk/government/upload...DOTAS_GAAR.pdf

So, in essence, the whole consultation process for this legislation was a total waste of time. They had no intention in listening to the myriad of voices of concern. Sigh.

One point in the note is....

"These measures are expected to prompt a range of different legal
challenges including judicial review proceedings...."

[MrO666]

So the word "proposal' features in the document.

What now needs to happen for this to become law and enforceable ?

Also, I assume I'm correct in say that providing somebody can prove that the assessment is 100% incorrect, then HMRC will obviously only be seeking what the tax payer can prove is owed ?

Also, who (if anyone) will be challenging this by way of judicial review etc ?

[convict]

So the word "proposal' features in the document.

What now needs to happen for this to become law and enforceable ?

Also, I assume I'm correct in say that providing somebody can prove that the assessment is 100% incorrect, then HMRC will obviously only be seeking what the tax payer can prove is owed ?

Also, who (if anyone) will be challenging this by way of judicial review etc ?

see the link below for the process
Finance Act 2013 — UK Parliament