Anyone NOT settling? Anyone NOT settling?
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  1. #1

    Nervous Newbie


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    Default Anyone NOT settling?

    Two open years, 2005/2006, 2006/2007.

    Got an APN. Paid it.

    I'm not going to die if this goes south but how will HMRC justify requesting payment?

    They didn't invent the LC because they were sure they had a clear run. In fact, quite the opposite.

    And then there's Rangers where they fought tooth and nail to prove that the employer is liable.

    What if HMRC asks for money and I say... prove it. Show me the law.

  2. #2

    Super poster


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    So you have two years with an open appeal.

    You have HMRC winning Rangers which says that income from employment is taxable.

    You have Hoey and Higgs which says HMRC can turn off the PAYE obligations of end clients

    You have Part 7A ITEPA which claims to tax disguised remuneration.

    Enough law?

    What do you have to counter this?

    There are adviser groups out there (us included who have spent 5 years and thousands of hours researching this) who have strategies that go a little beyond "show me the law".

    I think you may need one of these groups soon.
    Best Forum Adviser & Forum Personality of the Year 2018.

    (No, me neither).

  3. #3

    More time posting than coding


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    Anyone got an idea on this.

    HMRC open and enquiry. The tax payers Tax Advisor contests this and gives his client a proforma replay stating why tax is not due and asking for the enquiry to be closed. HMRC do not respond at all stating their position. Does that year remain open until they decide to write back or is there a time limit.

  4. #4

    bored now

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    Quote Originally Posted by lowpaidworker View Post
    Anyone got an idea on this.

    HMRC open and enquiry. The tax payers Tax Advisor contests this and gives his client a proforma replay stating why tax is not due and asking for the enquiry to be closed. HMRC do not respond at all stating their position. Does that year remain open until they decide to write back or is there a time limit.
    There is no time limit on open years - the best you can hope for is that you will be able to push for closure of the open year some point later.
    merely at clientco for the entertainment

  5. #5

    More time posting than coding


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    Quote Originally Posted by eek View Post
    There is no time limit on open years - the best you can hope for is that you will be able to push for closure of the open year some point later.

    I get they stay open but if you responded back stating the position and specifically asking for to be closed I read somewhere HMRC have to come back and eventually you end up at tribunal. I guess your implying they dont need to respond to you and they can sit there waiting for a rainy day ten or twenty years down the line ?

  6. #6

    Contractor Among Contractors

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    Quote Originally Posted by lowpaidworker View Post
    I get they stay open but if you responded back stating the position and specifically asking for to be closed I read somewhere HMRC have to come back and eventually you end up at tribunal. I guess your implying they dont need to respond to you and they can sit there waiting for a rainy day ten or twenty years down the line ?
    If HMRC decline to issue a closure notice, you can apply to the first tier tribunal for them to direct HMRC to issue one. It may involve a hearing at the tribunal.
    Scoots still says that Apr 2020 didn't mark the start of a new stock bull market.

  7. #7

    Contractor Among Contractors


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    Quote Originally Posted by lowpaidworker View Post
    Anyone got an idea on this.

    HMRC open and enquiry. The tax payers Tax Advisor contests this and gives his client a proforma replay stating why tax is not due and asking for the enquiry to be closed. HMRC do not respond at all stating their position. Does that year remain open until they decide to write back or is there a time limit.
    Bearing in mind one was only supposed to have a need to keep seven years of company records, or at least, HMRC can legitimately and legally only go back seven years, the fact that for Loan Charges they have taken it 20 years back should really answer this question.

  8. #8

    bored now

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    Quote Originally Posted by simes View Post
    Bearing in mind one was only supposed to have a need to keep seven years of company records, or at least, HMRC can legitimately and legally only go back seven years, the fact that for Loan Charges they have taken it 20 years back should really answer this question.
    You need to keep records for seven years in case there is an enquiry into your affairs. Only if there isn't an enquiry can you then bin those records.
    merely at clientco for the entertainment

  9. #9

    Prof Cunning @ Oxford Uni

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    Quote Originally Posted by eek View Post
    You need to keep records for seven years in case there is an enquiry into your affairs. Only if there isn't an enquiry can you then bin those records.
    It's worth noting that HMRC have started to delete/destroy data more than 6 years old. Even on open enquiries they may have opened the enquiry, then started to destroy the original evidence they had.
    I'm perfect, in a very specific and limited way.
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  10. #10

    bored now

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    Quote Originally Posted by WTFH View Post
    It's worth noting that HMRC have started to delete/destroy data more than 6 years old. Even on open enquiries they may have opened the enquiry, then started to destroy the original evidence they had.
    Hey, if HMRC can't file and mark their data correctly that is they problem - no one elses - and remember it's one rule for HMRC and another for everyone else (well until you get to the tax tribunal and HMRC give up as you walk through the door due to lack of evidence).
    merely at clientco for the entertainment

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