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FTTM
6th February 2014, 10:58
Hi - i was wondering if anyone might knowthe answer , or at least have an idea or opinion on the following questions:

1) Did all the people who recieved discovery letters for 08/09 already have open COP8 investigations?

2) Why did the discovery letters only start for the period 08/09 and not prior to that?

3) If you have an open COP8 for years prior to 08/09 and there has been no progress or correspondence for 5 years , can you force HMRC to close the enquiry?

Many Thanks

varunksingh
7th February 2014, 21:44
I am no expert will try and help with what I know
1) I don't think so.
2) Discovery notice has to be done within 4 years. In many cases, HMRC might be wrong to issue a Discovery notice if tax return has all the details - DOTAS etc. Anyways, it looks like HMRC did not wanted to let the 4 year window pass and thus issued Discovery to all for 08/09 before Apr 13.
3) Unfortunately not. Once HMRC have opened an investigation they can keep it open for a very long time.

Above is best to my knowledge and if you can, get confirmation from your tax advisor. It is best for a tax advisor to deal with HMRC.

If you are not yet aware this is very important as well
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/275070/Tackling_marketed_tax_avoidance.pdf

Being discussed here: http://forums.contractoruk.com/hmrc-scheme-enquiries/96136-hmrc-consultative-document-marketed-tax-avoidance-schemes.html