HMRC Consultative Document - marketed tax avoidance schemes

[LisaContractorUmbrella]

Court can be a FTT even when FTT rulings are not Binding.
AND
HMRC word will be last and no appeal possible until Court proves HMRC wrong

A 'final judicial ruling' as defined in the draft legislation:

a. a ruling of the Supreme Court
b. a ruling of any other court or tribunal in circumstances where:
i. no appeal may be made against the ruling
ii. if an appeal may be made against the ruling with permission the time limit for applications has expired and either no application has been made or permission has been refused
iii. if such permission to appeal against the ruling has been granted or is not required, no appeal has been made within the time limit for appeals
iv. if an appeal was made, it was abandoned or otherwise disposed of before it was determined by the court or tribunal to which it is addressed

[varunksingh]

http://www.accountancyage.com/aa/opi...-not-justified

Seems like it not just me but others also asking "Where would such an approach end" and wider implications of such powers with HMRC. People will shoot me down again but because one contract for eg of Linux Technical support Engg with a bank was found under IR35, HMRC CAN decide other Technical support Engg contracts are also under IR35.

And above all this being against the natural justice.

[creativity]

http://www.accountancyage.com/aa/opi...-not-justified

Seems like it not just me but others also asking "Where would such an approach end" and wider implications of such powers with HMRC. People will shoot me down again but because one contract for eg of Linux Technical support Engg with a bank was found under IR35, HMRC CAN decide other Technical support Engg contracts are also under IR35.

And above all this being against the natural justice.

I like the idea of users paying upfront when they join a DOTAS scheme - that will put an end to most schemes, which is what we all want. But the power to slap a 90 day payment on anyone without doing any due diligence other than DOTAS number or an HMRC view that its similar to another case is rediculous.

[EveryMoveCalculated]

For anyone following the thread this link puts things pretty succinctly:
http://www.accountancyage.com/aa/opi...-not-justified

[EveryMoveCalculated]

Obviously Varun beat me to it...

[varunksingh]

I like the idea of users paying upfront when they join a DOTAS scheme - that will put an end to most schemes, which is what we all want. But the power to slap a 90 day payment on anyone without doing any due diligence other than DOTAS number or an HMRC view that its similar to another case is rediculous.

Agree with u 100% but this shouldn't be done retrospectively.

[cojak]

People will shoot me down again but because one contract for eg of Linux Technical support Engg with a bank was found under IR35, HMRC CAN decide other Technical support Engg contracts are also under IR35.

And above all this being against the natural justice.

If the unfavourable contracts and working practices (him being a disguised employee) were all the same without change then the outcome is no surprise. Also if he tried to defend the case himself he would be onto a loser.

That is IR35 legislation, it has nothing to do with marketed tax avoidance schemes - this thread refers to the consultative document referring to Section 9a (marketed tax avoidance schemes).

It does not affect Ltds because Section 9a relates to sole traders and Individuals see https://www.pcg.org.uk/tax-investigation-faq

[ScottW]

If the unfavourable contracts and working practices (him being a disguised employee) were all the same without change then the outcome is no surprise. Also if he tried to defend the case himself he would be onto a loser.

That is IR35 legislation, it has nothing to do with marketed tax avoidance schemes - this thread refers to the consultative document referring to Section 9a (marketed tax avoidance schemes).

It does not affect Ltds because Section 9a relates to sole traders and Individuals see https://www.pcg.org.uk/tax-investigation-faq

You have probably forgotten more on these subjects than I will ever know (or want to know).

However, the idea that Government agencies are given wide ranging powers that they then do NOT abuse is naive in the extreme.

All just my humble opinion of course.

[cojak]

You have probably forgotten more on these subjects than I will ever know (or want to know).

However, the idea that Government agencies are given wide ranging powers that they then do NOT abuse is naive in the extreme.

All just my humble opinion of course.

You are quite welcome to your opinion.

However do not confuse opinion and speculation with facts.

[ScottW]

You are quite welcome to your opinion.

However do not confuse opinion and speculation with facts.

It is a fact that Government departments can enter your house, put a bag over your head and lock you up for years without telling you what you are accused of or who your accuser is.

If 'they' can do that 'they' can easily drain your bank account of a few tens of thousands of pounds with not a single thought if given the power and inclination.

Boiling a frog...........