Freedom of information request about HMRC using s684 to disapply the PAYE rules

[DealorNoDeal]

I hear Montpelier are launching a legal challenge against the use of s.684, for years prior to 2003, in respect of their original IR35 scheme.

I thought they'd shut up shop ages ago but it appears they're still going.

[northernladuk]

I thought folk were meant to be friendlier oop north.

We are but we also call a spade a spade. Can't sugar coat that response I am afraid. You got PWND.

[webby653]

I thought folk were meant to be friendlier oop north.

[northernladuk]

Here is HMRC's response, which was more informative than I was expecting.

https://www.whatdotheyknow.com/reque..._passthrough=1

Is it? They corrected you on the use of the term loan and they've corrected you on the ITEP clause. They then rip you a new one about how to submit a FOIA and even point you to documentation where you can learn how to do it properly.

I don't know exactly what answer you were looking for but that reads to me all they've told you is that you're first two questions were totally inaccurate and your last question was a pile of garbage.

But I'm happy you got what you want out of it, whatever that was.

[webby653]

Here is HMRC's response, which was more informative than I was expecting.

https://www.whatdotheyknow.com/reque..._passthrough=1

[DealorNoDeal]

1) they've already used s684 against at least one non-loan scheme I'm aware of
2) they've already used s684 against an offshore scheme which had a UK intermediary that was integral to the scheme
3) there aren't many schemes which were operating before ITEPA 2003 came into force but I'm sure they'll find a way to clobber them if they need to

As nluk says, we're talking discretionary power here, so HMRC can do pretty much anything they like.

[northernladuk]

Doesn't this answer your question?

https://www.taxadvisermagazine.com/a...nd-higgs-cases

[northernladuk]

Aren't they policy questions rather than information?

Bearing in mind you are asking about discretion which is the freedom to decide what could be done in particular situations do you believe you are going to get a straight answer? And if you do what use is knowing this when it's only applied in particular situations?

I'm not sure I can see what you are trying to get out of this.

[webby653]

I submitted this to try and find out the scope of the policy. I'm not holding my breath though.

https://www.whatdotheyknow.com/reque...e_s684_itepa_2