JRs, JRs and more JRs

[webberg]

Quotes from Jolyon Maugham regarding JR:

""...‘The Charge of the Light Brigade is how I would describe it,’

Said Maugham: ‘If the claimants succeed, then the APN provision relating to DOTAS schemes would be unworkable in its present form, so you would need a change of law.

‘I don’t regard this as being a challenge with serious prospects of succeeding,’ said Maugham......"

I hope he's not actually right about this

I think now Jolyon Maugham QC as he achieved silk recently.

Unfortunately I would agree with him on this. He has enough experience in "tax schemes" to read the runes in the decisions and spends enough time in contact with senior HMRC people to understand how they are driving the agenda.

Reading his blog is always interesting as well.

[flamel]

Quotes from Jolyon Maugham regarding JR:

""...‘The Charge of the Light Brigade is how I would describe it,’

Said Maugham: ‘If the claimants succeed, then the APN provision relating to DOTAS schemes would be unworkable in its present form, so you would need a change of law.

‘I don’t regard this as being a challenge with serious prospects of succeeding,’ said Maugham......"

I hope he's not actually right about this

[webberg]

The APN warning letter normally arrives with a "explanatory leaflet" explaining HMRC's view of the legislation and the consequences of paying or not paying. The receipt of the leaflet is a pre requisite for the APN and is meant to be a sop to those who said that HMRC being able to demand money without the right of appeal is constitutionally wrong.

In fact the leaflet is heavily biased and potentially misleading and in practice is used as a frightener.

There are grounds for stalling an APN.

These can be mechanical or technical.

I've not seen an APN withdrawn yet but I expect to soon.

There are a number of firms and people who offer their services in delaying APN's. The going rate seems to be 0.1% of the APN per month of delay. Therefore an APN for say £100k delayed for 6 months beyond the original due date (i.e. 9 months from issue) attracts a fee of £600 plus VAT of £120. (VAT would not be recoverable).

Is it worth it?

Very subjective decision and not enough space here to give that debate justice.

Disclaimer: Yes I have done this for some clients. Yes at the rate above. Yes I will give you contact details if you ask. No I think it is not worth it for sums below £50k. No I am not the only game in town - google is your friend. No this action does not make the APN disappear.

[ads1980]

Are these letters all different then? Mine is advising 1-6 weeks....

[StrengthInNumbers]

People are also getting APNs just after 1 weeks when letter said 1 to 8 weeks.

[DonkeyRhubarb]

Anyone any idea why HMRC are sending out warning letters anyway, why not just send out the APN and be done with it?

Not that I am looking forward to receiving mine, just doesn't seem to make sense to me...

I think this is what HMRC committed to doing at the outset. The warning letters our members have had either say APNs will be issued in 1-4 weeks or 1-8 weeks.

Our members have also been getting follow-up telephone calls from HMRC, after APNs have been sent out, to confirm that people have received them and understand what they mean.

[squirrel]

Just out of interest...

Anyone any idea why HMRC are sending out warning letters anyway, why not just send out the APN and be done with it?

Not that I am looking forward to receiving mine, just doesn't seem to make sense to me...

[foobar]

I'm curious about where we stand with the JR though.
It certainly doesn't appear to stop HMRC issuing the APN, or me having to pay it...

And in a short-term selfish sense, the latter fact concerns me more. And no doubt anyone else on the receiving end of an APN.

Unless you organise yourself and become party to a JR you will have to pay the APN. You will get a warning letter saying something like "An APN is arriving in 1-4 weeks" so you will have 90 days and a bit to pay up. If you don't pay at the end of this expect penalties on top. The catch is you need to be given permission to apply for the JR and you can only do this once the APN has been received.

[DonkeyRhubarb]

I'm curious about where we stand with the JR though.
It certainly doesn't appear to stop HMRC issuing the APN, or me having to pay it... Correct

And in a short-term selfish sense, the latter fact concerns me more. And no doubt anyone else on the receiving end of an APN.

It is for this reason that it is to be hoped that this gets off the ground:
http://forums.contractoruk.com/hmrc-...ml#post2070855

[EveryMoveCalculated]

I'm curious about where we stand with the JR though.
It certainly doesn't appear to stop HMRC issuing the APN, or me having to pay it...

And in a short-term selfish sense, the latter fact concerns me more. And no doubt anyone else on the receiving end of an APN.

[DotasScandal]

HMRC has set the wheel of unintended consequences in motion once more.

This is gonna get interesting.

[DonkeyRhubarb]

I'm hearing loads of firms are applying for Judicial Reviews to challenge APNs.

The gloves are definitely off.