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LudoP
11th March 2013, 11:48
Hi

At the beginning of February I received a letter from HMRC asking for unpaid taxes related to an EBT for the year 2008/9. I managed to get in touch with Castlemaine and I received a mail from Audacia letting me know that they will put in place an appeal.

They have put forward a group appeal for all the Castlemaine contractors on Thursday the 27th of February. However on the 28th HMRC sent me a letter stating that as I didn't pay they will now charge me interests. My payment deadline was the 3rd of March so they assumed that if I didn't reply by the 28th I was not ready to pay.

What I would like is a confirmation from HMRC that an Appeal has been logged for me. I don't know if anybody else is in the same situation but I would love to hear their side of the story.

Now my big question is the following one:
If HMRC takes 6 months to deal with the appeal, will I get 5% penalties for each month or do the penalties/interests stop at the date of the appeal?

I have performed a search on the HMRC website and here is what I have found:

Charges with interest accruing

Interest will still accrue on the postponed amount until the appeal is resolved and any unpaid tax is paid. An appeal may be resolved by being settled by agreement between you and HMRC or decided by the tribunal.

You can limit the interest accruing by paying the amount due.

If the decision is changed and HMRC owes you money then you will be repaid the difference with interest.

To me this looks like I have to pay the amount requested otherwise I will be charged penalties. If my appeal is successful I will get a refund otherwise they keep my money.

Cheers

LudoP

Jez123
22nd March 2013, 19:26
Hi LudoP

"What I would like is a confirmation from HMRC that an Appeal has been logged for me".

I know how you feel as I am in the same boat. Castlemaine advised they had put in a group appeal but I was worried sick the bailif's would turn up at my door so I phoned HMRC direct. They were very quick checking my details and advised they had received an appeal on my behalf so amount owed would be frozen (I hope that means no more worrying 'interest charges' letters for now)

rufusTfirefly
23rd March 2013, 11:38
Castlemaine are acting on my behalf and I have received the appeal confirmation from HMRC today. The letter states that the balance owed for 2008/2009 has been re-set to £0.00 pending the appeal. If the appeal fails then the interest will then be charged.

LudoP
25th March 2013, 16:38
Hi guys

I have also received confirmation from HMRC that an appeal has been logged 2 days ago. Like you it states that if the appeal is not ruled in our favor I'll have to pay the claimed amount with additional penalties, interests, ...

My family and I could simply not live with this Damocles sword over our head so I took a different approach.

As I was lucky enough to be able to put my hands on enough funds, I have paid the claimed amount without prejudice. I stressed that I was doing so in order to stop these threatening letters coming through and still wanted the appeal to go through. I have also contacted a few HMRC offices in order to clarify the process and I have the recorded conversations.

Once the appeal is successful I may wait a few months before my money is refunded but I can now get on with my life. The chances of the appeal failing are seriously remote however I could not bear the thought of having to pay double if things go DD up.

The path I have taken may sound stupid to some however my marriage is more important than money ... whatever the cost.

It's a shame that HMRC cannot be accountable for all the distress, lack of sleep, arguments, ... their stance bring to families!!

In any case I'm please to see that I managed to get in touch with people who are in the same boat as me. I started to feel a bit lonely even if they were talking about a group appeal if you see what I mean.

Cheers!

rufusTfirefly
25th March 2013, 17:23
LudoP.
I fully understand your decision as I nearly paid up myself when I thought I was alone in this. We all have to do we think is right for us individually.
I have one or two questions though.
Have you informed Castlemaine that you have paid up and, if so, what was their reaction?
What did the HMRC officers tell you? Anything that you could share on here?
What makes you so sure the appeal will be successful?

Sorry if I'm being nosey.

LudoP
26th March 2013, 09:33
Hi

Please bear in mind that this is a personal point of view and that I do not advise anybody to follow the same process. It is also not something that the people dealing with our appeal recommend.

After the initial shock of the first letter, the second one including interests came as a very hard blow. My wife went mental and I could not cope anymore with such pressure. I belt that I was in a vicious circle that I had to break if I wanted to regain some sanity and control.

I called Audacia and asked if paying the fees would not cancel the appeal. I also called HMRC in order to confirm that I was ready to pay without prejudice and that when my appeal was successful I would get refunded. Both parties confirmed that this was the case. I have recorded the conversations for good measure.

Paying now means that if the appeal is successful I may wait a few months before getting my money back. However if the appeal fails then I would have already paid and would not get charged additional penalties or interests.

That last point was the key for me as I wanted to get on with my life. I have paid but stressing that I was not admitting liability and was expecting full refund after the appeal.

Now I move on ...

I hope this answers your questions.

Feel free to PM me anytime.

Cheers

Jez123
26th March 2013, 20:07
Hi LudoP

I know what you mean about the stress etc... I also understand why you paid up. I am going to tough it out but it's nice knowing I'm not the only contractor on Castlemaine's books going through this.

jamesbond007
27th March 2013, 08:25
Hi LudoP

I know what you mean about the stress etc... I also understand why you paid up. I am going to tough it out but it's nice knowing I'm not the only contractor on Castlemaine's books going through this.

There are probably more of us than you think. However keeping information channelled through the provider rather than speculation and chatter on a public forum seems the sensible way forwards!

LudoP
27th March 2013, 08:59
I do agree that we need to be careful and keep Audacia, Castlemaine, ... informed. That's what I did when I discussed my plan of paying without prejudice.

Having said that, even if you're told that you're part of a group appeal, you do not have any contact with anybody else from the group. You can therefore feel extremely alone.

I think that it brings some relief to be able to make contact with other members of the group even if it's just to say "hi there, I'm with you". It brings a human touch where there is only standards HMRC letters spat from computer systems.

I am not a number!!

Iron Maiden version of course. :-)

May be stupid to some people but it soothe my mind. Also thanks to T who PM me.

rufusTfirefly
17th April 2013, 17:08
Hi

I've had a letter today form HMRC re-confiming the appeal is in place and that they will be writing to Bryrne and Partners to outline the HMRC stance on the appeal. They also state that this is not a retrospective taxation as the anti avoidance rules relevant to my case were in place at 2008/2009 !
I have forwarded the letter on to Richard at Audacia.
Anyone else received this type of letter?
Feel free to PM if preferable.

Jez123
24th April 2013, 17:31
Hi

I've had a letter today form HMRC re-confiming the appeal is in place and that they will be writing to Bryrne and Partners to outline the HMRC stance on the appeal. They also state that this is not a retrospective taxation as the anti avoidance rules relevant to my case were in place at 2008/2009 !
I have forwarded the letter on to Richard at Audacia.
Anyone else received this type of letter?
Feel free to PM if preferable.

Hi rufus

Myself and a colleague have also had the same letter and forwarded to Audacia. Guess it's just HMRC twisting the knife a little bit more :ladybags:

bobgeorge
30th May 2013, 11:36
I'm new to this site and don't know how to private message you. Could you drop me an email timsmith00 at yahoo.com on this topic. I'm also in this Castlemain thing. Many thanks.

Jez123
4th June 2013, 17:18
I'm new to this site and don't know how to private message you. Could you drop me an email timsmith00 at yahoo.com on this topic. I'm also in this Castlemain thing. Many thanks.

Hi Bobgeorge

It's dead easy to p.m. someone. When you log on, look for 'Private Messages' at top of page

Cheers,
Jez123

Jez123
4th June 2013, 17:23
Hi Bobgeorge

It's dead easy to p.m. someone. When you log on, look for 'Private Messages' at top of page

Cheers,
Jez123

Hi Bobgeorge

I've tried unsuccessfully to PM you (It's probably not a good idea to use e-mail addresses as you never know who is looking at this forum) - You will need to contact a Moderator to give you PM rights - see some of the other posts on this forum. Speak to you soon :)

LudoP
2nd July 2013, 10:27
Hi Guys

Yesterday I have received a Self Assessment Statement from HMRC.

On it I can see a line "Assessment fro 08/09 suspended on appeal".

Has anybody else received such statement?

Cheers

Jez123
8th July 2013, 18:01
Hi LudoP

Yep, I got the same on Saturday when I received a new Self Assessment Statement - It's HMRC's way of twisting the knife a little bit when everything's gone a bit quiet !

Jez

rufusTfirefly
8th July 2013, 19:29
Yes I got one too. Just confirmed what I already knew really.

Jez123
6th February 2014, 19:45
Hi All

Just to warn everyone

I had my 2010/2011 assessment through for Arnica Solutions on 24th December 2013. The appeal was posted on 6th Jan 2014 but I've just had a very nasty letter through from HMRC stating:

Please pay £ xxxxx.xx

"We contacted you recently about you overdue Self Assessment tax payment. You owe a significant amount, and you are currently in the very small minority of people who have not paid yet." It then went on to threaten that bailiffs would visit my home to view my possessions and arrange for them to be sold at public auction!

They had added the amount of 2010/2011 assessment to my tax code. When I phoned them to ask if the appeal had been received they advised it is now taking a month to process and if I call back on 14th Feb they will let me know!

What a bunch of charmers!

DonkeyRhubarb
6th February 2014, 20:26
It then went on to threaten that bailiffs would visit my home to view my possessions and arrange for them to be sold at public auction!

With BN66 we had quite a few incidents of HMRC representatives turning up at people's doors unannounced, even though they'd appealed.

They generally called during the day, leaving partners to deal with them.

If you get a visit, don't let them in. Simply tell them you've appealed the assessment and ask them to leave.

Jez123
7th February 2014, 16:36
Thanks for advice DonkeyRhubarb and I won't even mention the bad tempered dog!

DonkeyRhubarb
17th February 2014, 13:01
NTRT have prepared a template letter for people to respond to the consultation. Please alter it in your own words.

Latest News | No To Retrospective Taxation (http://notoretrotax.org.uk/latest-news)

Some people will say it won't count if everyone sends similar letters but HMRC will have to report to the Minister how many responses they got. So every letter does count.

SantaClaus
21st February 2014, 22:42
Dear all

Just a reminder that this weekend is your last chance to respond to the proposed legislation on ‘Tackling marketed tax avoidance’.

As you probably know, the Government intends to introduce an accelerated payment measure which will give HMRC the power to link your tax affairs to another person's case and demand money up front, with no right of appeal.

If HMRC are granted these powers, it will allow them to demand almost immediate payment of disputed tax before you have had the chance to have your case heard at the tax tribunal (FTT).

If you do one thing this weekend, be sure to spend 10 minutes firing off an email to ask that these proposals are rejected. This is your last chance, so don't bury your heads in the sand!

See here for exact instructions... Latest News | No To Retrospective Taxation (http://notoretrotax.org.uk/latest-news/)

With apologies and many thanks to everyone who has already responded! :hug:

Regards

Santa

Jez123
5th April 2014, 09:54
Just wondered if all the ex Castlemaine/Horizon contractors were happy with the latest AAT newsletter. It seems to have gone very quiet lately?

rufusTfirefly
5th April 2014, 21:23
Just wondered if all the ex Castlemaine/Horizon contractors were happy with the latest AAT newsletter. It seems to have gone very quiet lately?

Not sure to be honest. Reassurances given but questions still arise. I have emailed them a couple of times but got no reply. I'm not sure where I stand at the moment. But I guess that goes for many in this situation.

LudoP
8th May 2014, 08:02
Not sure to be honest. Reassurances given but questions still arise. I have emailed them a couple of times but got no reply. I'm not sure where I stand at the moment. But I guess that goes for many in this situation.

Indeed, I have received the same letter to reassure me that all was in hand but no sign of real progress. I feel like I'm waiting there with a rope around my neck waiting for someone to kick the bucket from under my feet.

BenDover
5th June 2014, 13:20
I have spoken with them a few times regarding the investigation letters and satisfied with their answers. They have explained that my appeal has been lodged and that the wait is on for HMRC to respond. HMRC could take some time in taking this any further so it's best to sit back and let the professionals get on with it.

It was explained to me that when all of the letters have been received that the legal team are to push HMRC to make a decision on what they intend to do, if it is to be taken to court then fine as they are 100% sure they will win the case and we will all be able to get on with our lives. If it is not to be taken any further then HMRC will be requested to drop the case so that can all get on with our lives.

I know three people who used Horizon and all have had communication and been informed with progress albeit slow.

dezze
5th June 2014, 13:35
I have spoken with them a few times regarding the investigation letters and satisfied with their answers. They have explained that my appeal has been lodged and that the wait is on for HMRC to respond. HMRC could take some time in taking this any further so it's best to sit back and let the professionals get on with it.

It was explained to me that when all of the letters have been received that the legal team are to push HMRC to make a decision on what they intend to do, if it is to be taken to court then fine as they are 100% sure they will win the case and we will all be able to get on with our lives. If it is not to be taken any further then HMRC will be requested to drop the case so that can all get on with our lives.

I know three people who used Horizon and all have had communication and been informed with progress albeit slow.

Have they said anything about the APN legislation that is being proposed? It may be that a court date (even pushed for) is going to be a year or two in the future, then appeals etc. In the meantime, you've had to hand over the disputed amount for HMRC to hold onto.

cojak
5th June 2014, 13:46
I have spoken with them a few times regarding the investigation letters and satisfied with their answers. They have explained that my appeal has been lodged and that the wait is on for HMRC to respond. HMRC could take some time in taking this any further so it's best to sit back and let the professionals get on with it.

It was explained to me that when all of the letters have been received that the legal team are to push HMRC to make a decision on what they intend to do, if it is to be taken to court then fine as they are 100% sure they will win the case and we will all be able to get on with our lives. If it is not to be taken any further then HMRC will be requested to drop the case so that can all get on with our lives.

I know three people who used Horizon and all have had communication and been informed with progress albeit slow.

You seem to be a bit behind the times with your research on this.

Read the links in this post:


Hi Guys...here is the latest on the bill being announced in queens speech. Looks like no option left and we have been labelled as guilty - won't even get a chance to appeal.


https://www.gov.uk/government/publications/queens-speech-2014-what-it-means-for-you/queens-speech-2014-what-it-means-for-you


Queen's Speech: Tax avoiders told to pay up front in new guilty-before-trial law - Telegraph (http://www.telegraph.co.uk/news/politics/queens-speech/10876015/Queens-Speech-Tax-avoiders-told-to-pay-up-front-in-new-guilty-before-trial-law.html)

APN stands for Accelerated Payment Notice. I would suggest that you ask your tax advisor about them - you may well get one before the year is out.

BenDover
5th June 2014, 14:03
They did mention the APN and said that this could only be enforced where a successful case had been won by HMRC, they did admit that it may not be my individual case as it could be a person on the same structure running through the same company.

They seem very aware of the legislation at the time where I was operating through them and this was mentioned, it seems that although many other companies will not comply with it Horizon will.

Like I said, it is best to let the professionals handle this and not for us to come to any conclusions just yet.

Dylan
5th June 2014, 14:07
You might want to read the legislation.

BenDover
5th June 2014, 14:13
You might want to read the legislation.

Why? It would make little sense to me as I am not a tax lawyer.

Whatever the outcome is, I chose a path a few years ago and I cannot now change that. There is a legal team willing to fight my corner and I am going to let them, if they lose I am out of pocket but if they win then they will be a top company that saved me a lot of money :happy

slatt
5th June 2014, 14:21
They did mention the APN and said that this could only be enforced where a successful case had been won by HMRC

I believe they are confusing APNs with Follower Notices.

A follower notice can only be sent out if HMRC have had a win in court

APNs will be sent out to everyone with an open enquiry, regardless if whether their scheme has been tested in court.

If the legislation goes through as it currently stands then basically if you have an open enquiry be prepared to pay up in the next 6 months or so. You can then take HMRC to court and fight to get your money back.

lucozade
5th June 2014, 18:45
please sign and share everybody.

https://you.38degrees.org.uk/petitions/taxation-laws-should-only-ever-be-prospective-not-retrospective

dezze
6th June 2014, 10:38
Why? It would make little sense to me as I am not a tax lawyer.

Whatever the outcome is, I chose a path a few years ago and I cannot now change that. There is a legal team willing to fight my corner and I am going to let them, if they lose I am out of pocket but if they win then they will be a top company that saved me a lot of money :happy

The problem is you will be out of pocket in the short term whatever (all that HMRC determine you owe), and then at some point in the distant future (and I'm talking years) you *may* get your money back if you scheme provider has the will to fight it out, including appeals etc. HMRC will string it out for as long as they possibly can. For those without the financial backing of a scheme provider, unless they can get well organised and have the funding available (which most won't as they will have been cleaned out/made bankrupt) then they can kiss their money goodbye.

BenDover
7th June 2014, 15:34
The problem is you will be out of pocket in the short term whatever (all that HMRC determine you owe), and then at some point in the distant future (and I'm talking years) you *may* get your money back if you scheme provider has the will to fight it out, including appeals etc. HMRC will string it out for as long as they possibly can. For those without the financial backing of a scheme provider, unless they can get well organised and have the funding available (which most won't as they will have been cleaned out/made bankrupt) then they can kiss their money goodbye.

The money HMRC say I owe is nowhere near what I have saved when working through Horizon so just where have they plucked the figure from? If they do insist on retrospectively taking the money they say I owe and lets say I do make myself bankrupt, they are going to look very bad in the eyes of the public and to the government should they actually lose the case further down the line. If the case is won then I would be looking to sue them for taking action against me and causing the ruin of my name and business for entering into something that is not and never has been classed as illegal. Our very own Mr Cameron has publicly admitted that avoiders are not breaking the law so why would it be okay to ruin my life? The European courts would love that one to have yet another go at the British government.

There is no weight on my shoulders, I still go about my everyday life with a smile and I have faith in the people that are representing me.....happy days! :happy

taxywaxy
12th June 2014, 10:56
Hey

I quit Horizon back in 2007 but have an open enquiry (COP8) for that year. I didn't receive any assessment of tax though, and have heard nothing since. Am I likely to get an APN in this scenario (where no assessment was drawn up and no appeal in place after several years)?

I suppose I better get back in touch with the Horizon promoters as I am not on any mailing list or up to date with their dealings with HMRC :frown


Mods - can you grant me PM access please?

<admin note>PM access granted</admin note>

BenDover
12th June 2014, 14:50
Hey

I quit Horizon back in 2007 but have an open enquiry (COP8) for that year. I didn't receive any assessment of tax though, and have heard nothing since. Am I likely to get an APN in this scenario (where no assessment was drawn up and no appeal in place after several years)?

I suppose I better get back in touch with the Horizon promoters as I am not on any mailing list or up to date with their dealings with HMRC :frown


Mods - can you grant me PM access please?

<admin note>PM access granted</admin note>

For anyone out there wishing to make contact with the company dealing with the Horizon investigation, you can contact them on the email below;

info@aatllp.com

Jez123
18th June 2014, 16:42
Just posted this on the main board but as I was with Castlemaine thought I'd add it here....

Dezze

Had a very good meeting with my local MP on Friday, gave him a copy of the template I'd designed for myself and he seemed very concerned about the situation I'm in. Have just had a reply from his Parliamentary Office to say:

xxxxxx has asked me to thank you for coming to see him on Friday. He has written to the Chancellor on your behalf and for those other constituents who also came to see him and who have written and emailed. As I said, I am strongly sympathetic to all of your views and think this a very un-Conservative move and hope that the government will think again.

I hope this will encourage all contractors to meet with their MP, it's easy to organise and the more that follow this up the better our case will be.

Regards

Jez

BenDover
2nd July 2014, 15:20
Just received a call from AAT today giving me an update, unexpected but very welcome. :happy

dezze
2nd July 2014, 18:04
Just received a call from AAT today giving me an update, unexpected but very welcome. :happy

If it's shareable, then we're all ears - we need some good news on these forums. If it isn't keep it to yourself. We aren't the only ones reading all this.

BenDover
2nd July 2014, 18:56
If it's shareable, then we're all ears - we need some good news on these forums. If it isn't keep it to yourself. We aren't the only ones reading all this.

It sounds very positive indeed and it really has put my mind at rest, I guess it maybe best not to mention any details as they did say they will be contacting everyone that used the Horizon scheme. If you were part of it then if they haven't spoken to you already then they will be doing so soon, happy days! :happy

LudoP
8th July 2014, 13:46
It sounds very positive indeed and it really has put my mind at rest, I guess it maybe best not to mention any details as they did say they will be contacting everyone that used the Horizon scheme. If you were part of it then if they haven't spoken to you already then they will be doing so soon, happy days! :happy

It's been a little while since I haven't had any contact and some good news would be very welcome.

I will post something when I hear from them.

Cheers

dezze
8th July 2014, 15:53
It's been a little while since I haven't had any contact and some good news would be very welcome.

I will post something when I hear from them.

Cheers

I'm sure you know, but don't forget that there are eyes on this forum that don't have your best interests at heart.

BenDover
9th July 2014, 22:06
I was told that this would be the result :happy


BBC News - Rangers: HMRC loses appeal over ruling in Big Tax Case (http://www.bbc.co.uk/news/uk-scotland-glasgow-west-28231598)

malvolio
10th July 2014, 07:49
I was told that this would be the result :happy


BBC News - Rangers: HMRC loses appeal over ruling in Big Tax Case (http://www.bbc.co.uk/news/uk-scotland-glasgow-west-28231598)
Don't get too excited. Several personal cases are being referred back for further examination. The Rangers' EBT may be OK, it's who's allowed to benefit from it that's the key question.

jbryce
10th July 2014, 08:51
Don't get too excited. Several personal cases are being referred back for further examination. The Rangers' EBT may be OK, it's who's allowed to benefit from it that's the key question.

The ones being referred back don't appear to relate to loans out of the EBT directly, more to end of contract payments.
EBTs managed correctly were effective, it really depends on the scheme.
It does show that, despite government orchestrated hysteria, the courts will follow the letter if the Law.

horrada
10th July 2014, 11:48
Don't get too excited. Several personal cases are being referred back for further examination. The Rangers' EBT may be OK, it's who's allowed to benefit from it that's the key question.

The referral back re guaranteed bonus is nothing to do with EBT/RT law.

But I agree, still will not help much as APNs will be implemented.

rufusTfirefly
15th July 2014, 18:40
Looks like the list of possible APN schemes has been published. Not sure if the Horizon/Arnica schemes are on there as it's just a list do SRNs.


https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/326655/Reviewed_Tax_Avoidance_Scheme_Ref__Numbers_July_20 14.pdf

BenDover
17th July 2014, 08:33
Looks like the list of possible APN schemes has been published. Not sure if the Horizon/Arnica schemes are on there as it's just a list do SRNs.


https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/326655/Reviewed_Tax_Avoidance_Scheme_Ref__Numbers_July_20 14.pdf

No they are not on the list.

Jez123
1st September 2014, 17:22
Can anyone answer, what does it mean specifically if Horizon/Arnica scheme is not on the list below

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/326655/Reviewed_Tax_Avoidance_Scheme_Ref__Numbers_July_20 14.pdf

Rob79
2nd September 2014, 12:04
It means that HMRC has no cause to issue an APN - at the moment.

If the scheme has been disclosed but the number has been missed from the initial list, a revised list is due out in October. If it's on that list, then an APN may be on its way.

If the scheme was disclosed but HMRC has withdrawn the SRN I think again, they are unable to issue an APN unless they manage to reinstate a SRN (and as far as I'm aware there is no mechanism for that).

If the scheme has not been disclosed then (subject to the caveat below) one of the key conditions required for an APN to be issued is not present and therefore APN's cannot be issued until either a Follower Notice was issued, or some action taken under the GAAR.

It's difficult to see that a Follower Notice is appropriate as there are no cases that seem close enough in fact pattern and which have become final in Court.

GAAR is untested. To my knowledge there are no cases sufficiently advanced for GAAR counteraction and I can't see that this scheme would be the headline first target that HMRC want.

The caveat is that HMRC are making noises about schemes that are "notifiable" rather than "notified". It's not clear whether they will seek to make more of this difference but again if they do, I can foresee some form of legal challenge.

In summary - no APN until some further action is taken by HMRC.

This does not preclude HMRC from issuing an assessment to users. However an assessment can be appealed against and a request made for the tax to be postponed pending settlement of the technical/legal issues. That appeal and postponement is not available against APN's. It also means that the time required to collate information, calculate and issue an assessment is considerably longer than that needed for an APN. (In a recent case it took HMRC 5 years from becoming aware that a taxpayer used a particular scheme where they had the financial data to issue an assessment).

Jez123
3rd September 2014, 17:35
It means that HMRC has no cause to issue an APN - at the moment.

If the scheme has been disclosed but the number has been missed from the initial list, a revised list is due out in October. If it's on that list, then an APN may be on its way.

If the scheme was disclosed but HMRC has withdrawn the SRN I think again, they are unable to issue an APN unless they manage to reinstate a SRN (and as far as I'm aware there is no mechanism for that).

If the scheme has not been disclosed then (subject to the caveat below) one of the key conditions required for an APN to be issued is not present and therefore APN's cannot be issued until either a Follower Notice was issued, or some action taken under the GAAR.

It's difficult to see that a Follower Notice is appropriate as there are no cases that seem close enough in fact pattern and which have become final in Court.

GAAR is untested. To my knowledge there are no cases sufficiently advanced for GAAR counteraction and I can't see that this scheme would be the headline first target that HMRC want.

The caveat is that HMRC are making noises about schemes that are "notifiable" rather than "notified". It's not clear whether they will seek to make more of this difference but again if they do, I can foresee some form of legal challenge.

In summary - no APN until some further action is taken by HMRC.

This does not preclude HMRC from issuing an assessment to users. However an assessment can be appealed against and a request made for the tax to be postponed pending settlement of the technical/legal issues. That appeal and postponement is not available against APN's. It also means that the time required to collate information, calculate and issue an assessment is considerably longer than that needed for an APN. (In a recent case it took HMRC 5 years from becoming aware that a taxpayer used a particular scheme where they had the financial data to issue an assessment).

Many thanks for comprehensive reply Rob79. Guess I'll just have to wait here with my fingers crossed until revised list is published in October!

dirk
4th September 2014, 07:33
Many thanks for comprehensive reply Rob79. Guess I'll just have to wait here with my fingers crossed until revised list is published in October!

Talk to the accountants dealing with this, they can give you all the information you are concerned about.

pimpernell
11th September 2014, 18:17
[QUOTE=Rob79;1986280]It means that HMRC has no cause to issue an APN - at the moment.

If the scheme has been disclosed but the number has been missed from the initial list, a revised list is due out in October. If it's on that list, then an APN may be on its way.

If the scheme was disclosed but HMRC has withdrawn the SRN I think again, they are unable to issue an APN unless they manage to reinstate a SRN (and as far as I'm aware there is no mechanism for that).

If the scheme has not been disclosed then (subject to the caveat below) one of the key conditions required for an APN to be issued is not present and therefore APN's cannot be issued until either a Follower Notice was issued, or some action taken under the GAAR.

It's difficult to see that a Follower Notice is appropriate as there are no cases that seem close enough in fact pattern and which have become final in Court.

GAAR is untested. To my knowledge there are no cases sufficiently advanced for GAAR counteraction and I can't see that this scheme would be the headline first target that HMRC want.

The caveat is that HMRC are making noises about schemes that are "notifiable" rather than "notified". It's not clear whether they will seek to make more of this difference but again if they do, I can foresee some form of legal challenge.

In summary - no APN until some further action is taken by HMRC.

This does not preclude HMRC from issuing an assessment to users. However an assessment can be appealed against and a request made for the tax to be postponed pending settlement of the technical/legal issues. That appeal and postponement is not available against APN's. It also means that the time required to collate information, calculate and issue an assessment is considerably longer than that needed for an APN. (In a recent case it took HMRC 5 years from becoming aware that a taxpayer used a particular scheme where they had the financial data to issue an assessment).[/QUOTE

Jez123
22nd October 2014, 15:23
"If the scheme has been disclosed but the number has been missed from the initial list, a revised list is due out in October. If it's on that list, then an APN may be on its way."


Does anyone know if a revised list has been published and if so, is Castlemaine on it? Many thanks in advance.

Jez123
30th January 2016, 11:56
just received a demand for 2011-2012 tax year. Will have to start the appeal process again on Monday, jesus will they never give up?

dirk
8th February 2016, 12:10
just received a demand for 2011-2012 tax year. Will have to start the appeal process again on Monday, jesus will they never give up?

Had you received a self assessment check letter from the revenue already?

Jez123
22nd September 2016, 11:14
Has anyone received the latest letter from inland revenue re 2012-2013 tax year. It's not an assessment but a request for information? I've passed a copy of the letter ITSA44 to Castlemaine for advice?
Jez

rufusTfirefly
30th November 2016, 17:18
Are Castlemaine still around and supporting via AAP ?

regron
30th November 2016, 18:08
Has anyone received the latest letter from inland revenue re 2012-2013 tax year. It's not an assessment but a request for information? I've passed a copy of the letter ITSA44 to Castlemaine for advice?
Jez

Just be wary that failure to fully comply with this 'Informal Request' is resulting in Schedule 36 notices (Formal Request) being issued, which HAVE to be complied with, or come with severe penalties. This isn't to scare you, but something that you may want to mention to Castlemaine in your conversation.

Yaz77
5th December 2016, 10:57
Has anyone else received a notice from HMRC asking for information on the Castlemaine Trust scheme? Is there someone in Castlemaine that I can contact? All my information is old and I cannot get hold of anyone. Please advice if there is a company dealing with these.

LudoP
19th May 2017, 08:45
Hi all,

I believe that you have received the latest news from ACC. These people are more interested in selling us a repayment plan than helping us with a suitable settlement.

I have joined Big Group and I would advise anybody looking for a settlement to join this group as well.