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webberg
16th June 2015, 09:07
This thread I will use and invite contributions to, for snippets of information that support the taxpayer against the crushing weight of HMRC.

The idea is to provide some counterbalance to the seemingly unending doom and gloom.

A starter for 10.


The decision of the Upper Tribunal in David Stephen Sanderson v HMRC [2013] UKUT 623 (TC) included these remarkable words:

“There is no statutory provision imposing an obligation on a taxpayer to tell HMRC about something in a filed return that he subsequently finds to be erroneous. The most that can be said is that a failure to correct an error can potentially affect a taxpayer’s exposure to penalties (see TMA 1970, s 95 and s 97(1)).”

bhavvy
16th June 2015, 16:27
Tribunal orders HMRC to pay Taxpayers costs in avoidance case !


Tribunal orders HMRC to pay taxpayers' costs in avoidance case - RPC Tax Take (http://www.rpc.co.uk/index.php?option=com_easyblog&view=entry&id=1496&Itemid=129)


This is the conclusion :

HMRC is often very quick to allege that taxpayers have negligently delivered an incorrect return and impose penalties, especially where taxpayers have participated in tax planning arrangements. The FTT has made it very clear that in such circumstances, HMRC must not only particularise its allegations of negligence - it is not sufficient to simply make a general assertion - it must also adduce sufficient evidence in support of that allegation. Failure to do so will not only lead to the taxpayer's appeal against the imposition of penalties succeeding, it is also likely to lead to an adverse costs order against HMRC under Rule 10(1)(b) of the Tribunal Rules.

Iliketax
16th June 2015, 17:08
While I don't want to spoil the sunny theme, I am going to. The nice little quotes are great but to me, the more worrying thing about these cases is that the implementation seemed to have been carried out in an ... unusual way:


HMRC ...had received information that there was no record of the transactions in the derivatives at [the third-party brokers] ... the Inland Revenue challenged the Castle Trust losses on the basis firstly that the transaction leading to the loss was in law, a sham ... The Castle Trustee took advice from Leading Tax Counsel and he expressed the view that there was insufficient evidence and witnesses to show that the payments underlying the transaction were actually effected.


We were taken to the principal documents implementing the scheme ... These included the offer of a loan dated 2 September 2005 and certain bank statements which suggested that the funds did not move between companies controlled by the scheme promoter until November 2005, after the acquisition and disposal of the capital redemption policies had purportedly been completed. ... the documents which might give rise to a suspicion that the implementation of the scheme was flawed were all what Mr Gordon described as “unilateral documents”

webberg
16th June 2015, 19:34
While I don't want to spoil the sunny theme, I am going to. The nice little quotes are great but to me, the more worrying thing about these cases is that the implementation seemed to have been carried out in an ... unusual way:

Sadly you are correct.

In both cases the promoter failed to execute the transaction as promised and that was then and remains now a fatal error.

However the quotes are valid and remain good dicta.

BrilloPad
2nd July 2015, 15:57
I was hoping for more posts here!

DotasScandal
2nd July 2015, 16:04
I was hoping for more posts here!

Good things come to those who wait... Patience is virtue.

Tass1968
13th July 2015, 16:16
I don't know if this constitutes good news or not - but at least it feels like there might another avenue if HMRC get their way.

Wealthy City investors sue finance firm Ingenious over film investments | Daily Mail Online (http://www.dailymail.co.uk/money/markets/article-3157471/Wealthy-City-investors-sue-finance-firm-Ingenious-film-investments.html)

StrengthInNumbers
13th July 2015, 16:40
Not sure if good new or bad. Monkeys start fighting over bread and fox (HMRC) eats it!

DotasScandal
13th July 2015, 18:12
Can't see how this can qualify as a good thing.
HMRC divides and rules once again.

Let's try not updating this thread unless there are some actual positive developments... feels like a cold shower otherwise :eyes

kmpm
24th July 2015, 11:49
Had apn warning letter but no discovery or open enquiry. Tax year 10/11. challenged hmrc and they phoned today and will write to confirm they will not issue apn and that 10/11 tax year I'd closed on 4 year rule. Great relief.

bhavvy
24th July 2015, 15:47
Had apn warning letter but no discovery or open enquiry. Tax year 10/11. challenged hmrc and they phoned today and will write to confirm they will not issue apn and that 10/11 tax year I'd closed on 4 year rule. Great relief.

How did you challenge them ?

kmpm
24th July 2015, 15:54
Simple letter stating that I had no correspondence from HMRC regarding a discovery or open enquiry. I asked them to provide evidence of either.

philinlondon
25th July 2015, 18:37
Simple letter stating that I had no correspondence from HMRC regarding a discovery or open enquiry. I asked them to provide evidence of either.

Do you mind sharing the letter or PM me the letter pls? I am in the same circumstances.

kmpm
26th July 2015, 20:01
Happy to do that. Will do later today. How do I pm u?

kmpm
27th July 2015, 00:02
Hi Phil. I am abroad for next few weeks and even though I have my laptop, can't find the letter. Have hard copy at home. The letter I sent was not via an advisor but just my own words. As follows I think:

I refer to your letter ref: ?????

This is in respect of an early notice that you will issue me with an APN in respect of tax year 2010/11.

I have had no correspondence from you in respect of a Discovery Or Open Enquiry for that tax year.

Please provide me with any evidence that you have previously notified me of either.

That's it. Very simple. Hope this helps and can get the exact wording from hard copy after 19th Aug.
Good luck.

kmpm
27th July 2015, 00:16
Found it:
have received your letter dates 8th June 2015 entitled: About the tax avoidance scheme that you have used.
You advise that I will receive an Accelerated Payment Notice for tax year ending 5th April 2011 and in respect of the below:
Scheme name: Sanzar Solutions Isle of Man Partnership
Scheme reference: 90269264
Tax year ended: 5th April 2011
I have had no prior notice of this and request that you provide evidence that you have communicated with me regarding an “Open Enquiry” or that you have previously issued a “Discovery Assessment” in respect of the above.
You are not permitted to issue me an APN without the above.
Please respond at your earliest as this is causing some stress.
Yours Sincerely

philinlondon
27th July 2015, 18:37
Found it:
have received your letter dates 8th June 2015 entitled: About the tax avoidance scheme that you have used.
You advise that I will receive an Accelerated Payment Notice for tax year ending 5th April 2011 and in respect of the below:
Scheme name: Sanzar Solutions Isle of Man Partnership
Scheme reference: 90269264
Tax year ended: 5th April 2011
I have had no prior notice of this and request that you provide evidence that you have communicated with me regarding an “Open Enquiry” or that you have previously issued a “Discovery Assessment” in respect of the above.
You are not permitted to issue me an APN without the above.
Please respond at your earliest as this is causing some stress.
Yours Sincerely

Thanks very much in kindly sharing your letter here! Much appreciated!

MrsB1974
29th July 2015, 08:50
Well done!!!

kmpm
9th August 2015, 03:16
Thank you MrsB. One down. ....

SimonJones
10th August 2015, 08:55
Found it:
have received your letter dates 8th June 2015 entitled: About the tax avoidance scheme that you have used.
You advise that I will receive an Accelerated Payment Notice for tax year ending 5th April 2011 and in respect of the below:
Scheme name: Sanzar Solutions Isle of Man Partnership
Scheme reference: 90269264
Tax year ended: 5th April 2011
I have had no prior notice of this and request that you provide evidence that you have communicated with me regarding an “Open Enquiry” or that you have previously issued a “Discovery Assessment” in respect of the above.
You are not permitted to issue me an APN without the above.
Please respond at your earliest as this is causing some stress.
Yours Sincerely

I used to be an Edge user and they have sent me a CLSO with 2007/2008 bill included.
I've never ever received any discovery or open enquiry letter for that year (ie 2007/2008).
Can I challenge for this year beacuse it almost sounds identical as this is now invalid under a 4 year rule.

StrengthInNumbers
10th August 2015, 10:48
This is not the thread for this question Simon.

tax is taxing
12th August 2015, 11:26
Avoidance scheme effective despite HMRC's attempt to rely on Ramsay - RPC Tax Take (http://www.rpc.co.uk/index.php?option=com_easyblog&view=entry&id=1433&Itemid=129)

In spite of all the media propaganda, Tax avoidance schemes implemented properly are still efficient.....

ireland2013
12th August 2015, 11:39
The article states HMRC will appeal - did they?

How can you find out if they did?

DotasScandal
12th August 2015, 12:09
Guys, I know the forum is slow these days, but this is almost completely irrelevant to us...

StrengthInNumbers
24th August 2015, 21:35
Rangers - hearing done in Jul - decision awaited - court of appeal

Fisher - hearing on 12-15 & 18 Apr 2016 - UTT

anyone has dates for UBS, DB group and other related cases?