Originally posted by DirtyDog
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As for the burden of proof - that applies when a penalty is to be charged to the accused (whether a financial penalty, being locked up, whatever). No penalty is being charged here by asking for the tax element to be paid up front.
Instead, a question is raised as to who owns an amount of money. At present that money stays with the person who currently has it. Instead, HMRC want to hold it. Once the question of ownership has been resolved then the money goes to the correct party.
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