Opportunity to participate in an APN judicial review

[DonkeyRhubarb]

Please note

Unfortunately, due to lack of interest, Matt has been forced to withdraw the opportunity to participate.

The JR itself is still going ahead but only for the schemes he was already representing.

(Posted on behalf of Matt Hall of Saleos Consultancy)

Please follow the link below to find out more about an opportunity to participate in Judicial Review ("JR") proceedings to challenge the lawfulness of Accelerated Payment Notices ("APNs").

Link removed

If you wish to benefit from those proceedings please read the note carefully and follow the instructions therein.

[cojak]

FYI.

DR asked for permission before posting this.

[fielder]

I want to first thank you for providing what I feel is lifeline for a lot of people.

Please may I ask for your opinions to what course of action would be best suited?

While I believe HMRC will overall claim that I owe within interest circa £20000 from an Edge EBT it is my understanding from following several different threads that I left the scheme before any finance bill was introduced and nothing has been proved that I was evading tax, which I wasn't so why should I settle and admit to something I have not done. With my age, job position and where I live I don't have this kind of money floating around.

The way I see it right now my options would be:

a)Attempt to get a loan from somewhere and pay the APN, understanding that at least interest (possibly inheritance tax as well) is not included

b)Put what savings I have into the APN JR review but understand that I could be asked for more money soon. If I read the letter of engagement correctly within 4.4 'Charges and expenses' if I don't future add monies where required by consultancy and requested then I will fall to the wayside and I would where? This would at least allow me to save as much as I can to reduce a loan when I need one.

c)Sell what little stake I have in this property, work with the bank to pay back the mortgage at a cost and likely sell all my furnishing and find somewhere else to live with my Fiancee (who is on a zero hour contract) within 90 days. I appreciate there are people in a worse of position than myself i'm sure.

Thank you for your points of view, this is the best hope I have of getting any advice as I cannot afford decent lawyers for a decent amount of hours, especially when we all know I have done nothing wrong!

[DotasScandal]

Hey Fielder,

Have you already received an APN or "precursor letter" telling you you will soon?
Practically, in your situation, it might be best to get in touch with HMRC to arrange "time to pay".
I understand that they can set up a payment plan over 1 year, possibly more, depending on individual circumstances. It is clearly stated in the legislation.

As for the core of the issue - the totally revolting aspect of APNs is that they give HMRC the right to demand payment of tax that has not been established as due. HMRC's "belief" that you owe them is enough. Therefore, whether you have effectively avoided tax or not, whether Edge's structure was legal or not - unfortunately none of this plays any part in the equation at this stage.
By sending an APN, HMRC litteraly creates an enforceable debt out of thin air, where there was none a second before.
(For all the talk about "fairness", etc, one can be forgiven for thinking the whole thing is merely a scam designed to extract money from people that took part in arrangements that HMRC doesn't have solid arguments to attack in court)

I would recommend signing up for the JR initiated by Saleos if you can, and also join with other ex-Edge users (I believe there is such a group) to participate in litigation if possible (check the Edge thread).
The more people team up, the smaller the costs are likely to be for everyone going forward. Obviously no one can tell how successful the JR will be, or what its effect will be. But HMRC is counting on us being divided and simply bending over - and we cannot make them that gift.

[DonkeyRhubarb]

My own personal view

1. If you can pay APNs you should probably consider doing so. (Not paying APNs risks penalties further down the line, possibly even if you join a JR)
2. If you could pay APNs, if you were given time to pay, then you should talk to HMRC about this. HMRC are able to offer time to pay (payment plans), although there are limits on the time allowed.
3. If you can't do either of the above, and you want to buy more time, then you could consider participating in a JR. Joining a JR should prevent HMRC enforcing APNs for quite a while. Unfortunately it's not possible to say how long this breathing space could be.

[horrada]

My own personal view

1. If you can pay APNs you should probably consider doing so. (Not paying APNs risks penalties further down the line, possibly even if you join a JR)
2. If you could pay APNs, if you were given time to pay, then you should talk to HMRC about this. HMRC are able to offer time to pay (payment plans), although there are limits on the time allowed.
3. If you can't do either of the above, and you want to buy more time, then you could consider participating in a JR. Joining a JR should prevent HMRC enforcing APNs for quite a while. Unfortunately it's not possible to say how long this breathing space could be.

My question is (or maybe best speak to Saleos) Applying for JR, is this per APN e.g. £900 every time I receive an APN over different schemes.
I currently have two APNs in the pipe line but may have another one or two later in the year.

Thanks

[DonkeyRhubarb]

My question is (or maybe best speak to Saleos) Applying for JR, is this per APN e.g. £900 every time I receive an APN over different schemes.
I currently have two APNs in the pipe line but may have another one or two later in the year.

Thanks

No it's £900 to join the JR, no matter how many APNs you get.

[DonkeyRhubarb]

Important Point

This JR is going ahead even if no-one signs up. It's not dependent on collecting lots of £900s

The JR is being paid for by schemes Matt (Saleos) already represents with 3,000 users.

The opportunity is just for others to participate in this.

[flamel]

My own personal view

1. If you can pay APNs you should probably consider doing so. (Not paying APNs risks penalties further down the line, possibly even if you join a JR)
2. If you could pay APNs, if you were given time to pay, then you should talk to HMRC about this. HMRC are able to offer time to pay (payment plans), although there are limits on the time allowed.
3. If you can't do either of the above, and you want to buy more time, then you could consider participating in a JR. Joining a JR should prevent HMRC enforcing APNs for quite a while. Unfortunately it's not possible to say how long this breathing space could be.

Are the penalties for non payment of APNs refundable if the scheme is successful in court?

[DonkeyRhubarb]

Are the penalties for non payment of APNs refundable if the scheme is successful in court?

I doubt it. I'm not sure if there would be any legal action you could take to try and recover penalties.