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Recent content by Rob79

  1. R

    Common themes

    I've been in this forum for a few months and a number of subjects crop up in the different threads. I thought it might be useful to bring a few together. First, a number of you entered the various schemes available in the early 2000's for a number of reasons. Most of you had no background in...
  2. R

    Settlement Opportunity

    "Earnings" for income tax purposes is defined in tax law. ITEPA stands for "income tax on earnings and pensions act". "Earnings" for NIC purposes is not the same and although defined in the NIC Acts, it is also subject to a lot of secondary regulation. There is an important case on NIC...
  3. R

    Settlement Opportunity

    I need to investigate the NIC position further. I've started looking at this but it's fearsomely complicated and liability may depend on which analysis HMRC favours. In short, if they treat you as having received salary from a non UK employer, then you would become liable to EmployEE's NIC on...
  4. R

    HMRC enquiries for EBT schemes through SANZAR

    In 30 years or more of dealing with HMRC and settlements, I've NEVER seen one that allows a settlement amount to be adjusted for a subsequent litigation result. What happens if the litigation result produces a worse result than the settlement? Unrealistic expectation in my personal opinion.
  5. R

    Settlement Opportunity

    In some instances where HMRC is holding out a settlement formula, they already have time to pay arrangements agreed but very unhelpfully won't release any guidelines. Once an APN is out there I think I would agree that a time to pay might be more difficult but... speak to HMRC as early as...
  6. R

    Direct recovery of debt DRD - a dangerous step

    Withdraw the proposals to introduce direct recovery of tax debts from taxpayers If you've not done so yet, please go here and sign the petition.
  7. R

    Direct recovery of debt DRD - a dangerous step

    https://www.gov.uk/government/news/government-strengthens-safeguards-for-direct-action-to-recover-debts This is very worrying. Most of the professional bodies are against this even with the "stronger safeguards" in place because HMRC makes too many mistakes. I predict a JR in due course but...
  8. R

    COP8 Question

    I'd broadly agree with this.
  9. R

    Settlement Opportunity

    "Fully compliant" is meaningless. "Counsel opinion" is meaningless. All weasel words designed to imply a degree of approval and security and all nonsense. HMRC DOES NOT EVER, EVER, GIVE APPROVAL TO SCHEMES IN ADVANCE (other than certain corporate reorganisations and some offshoring structures)
  10. R

    Settlement or other options - Darwinpay

    1. Retrospection in tax law has been tested at EU level and held to be acceptable where it is obvious that the will of Parliament is being thwarted. 2. The EU rules dealing with PEOPLE are much more protective than laws dealing with TAX over which most countries have sovereignty 3. Most...
  11. R

    Settlement or other options - Darwinpay

    Certainly some of the above is true but it's not the whole picture. HMRC does not have discretion at all. They can make a decision that Scheme A is like Scheme B but different from Scheme C but that can be challenged, usually in Court. It is then for a judge to decide. Providers in many cases...
  12. R

    Settlement or other options - Darwinpay

    Agreed on the last point. I did raise this a few weeks ago to be met with an overwhelming apathy.
  13. R

    COP8 Question

    This has been covered before so the following is brief. HMRC has 1 year from the normal return filing date to open an enquiry. If the return is late, they have 18 months from the later of the date of submission or the usual enquiry date. The presence of a COP8 notice indicates that HMRC is...
  14. R

    HMRC told to get a move on by MPs?

    The MP's are just trying to grab headlines and as usual are not overly bothered by the facts and in this they are aided and abetted by the newspaper editors. In Liberty, HMRC failed to identify 30 people who had done the planning until after the deadline for opening an enquiry. That's about...
  15. R

    Credit checks for IT contractot while in IVA/Bankrupt

    As sole shareholder and employee, for many tax purposes you would be treated as a director having control of the company, rights to income and rights to assets on a winding up. I suggest you speak with an Insolvency expert. I can recommend one if you PM. (I am not that person, nor do I work...
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  1. Contracting
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    5. Welcome / FAQs
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