Tag Archives: Judicial Review

Top 100 Law firm explains why HMRC benefits from tax avoidance schemes

Surprised at receiving “contractor scheme” offers in your e-mail every single day? Can’t understand why HMRC won’t shut the crooks down?  Read on…

We have covered  the collusion between HMRC and “scheme promoters” in our popular article “a can of worms”.

Now top 100 legal firm Pinsent Masons chimes in, and their explanation as to why the Government doesn’t and won’t stop the so-called “avoidance schemes”.

Via AccountingWeb:

“The APNs have produced a lot of money,” said Hyde, “but once you’ve set that standard the Revenue’s masters expect them to produce that every year, and if you stop most avoidance schemes you’re not going to get money from them in future years. Therefore, you’ve got to find it somewhere else, and the Revenue is now pushing on points it hasn’t previously pushed on.”

Feeling set up? Feeling milked?

You tell us

HMRC forced to withdraw more contractor APNs following Judicial Review


After Montpellier last December, more unlawful APNs are being withdrawn following challenge by the taxpayer. This time it is for the Premier Strategies structure

From the FT :

May 27, 2016 5:43 pm

HMRC backs down on upfront payment of disputed tax

“A legal challenge has forced HM Revenue & Customs to back down over hundreds of tax demands issued to users of offshore trusts.

HMRC’s decision to withdraw demands to produce cash up front — known as “accelerated payment notices” — followed the launch of judicial review proceedings by scheme users who argued they should be exempt. (…)
 Adam Craggs, partner at RPC, a law firm that brought the challenge, accused HMRC of taking a “shoot first and ask questions later” approach to the notices. He said they had a potentially serious impact on taxpayers including the risk of “being made bankrupt or being forced to conduct a fire sale of their home or other assets in order to raise sufficient funds”.
The move is the second time HMRC has been forced to withdraw accelerated payment notices. In January, up to 2,000 individuals who used employment tax schemes promoted by Montpelier Tax Consultants, an Isle of Man-based firm, won a reprieve.”

Dotas Scandal are fully expecting a sorry for the inconvenience note to be sent by HMRC to those who were forced into fire sales of their family homes and to the families of those who just couldn’t cope with the bullying anymore.

We are on record maintaining for 2 years+ that the basis of operation of the APN regime would be “issue APNs to everyone and their dog, and count on taxpayers not having the know-how and funding (especially AFTER they have been forced to pay) to challenge the lawfulness of the demands”.

That’s terminal machiavellianism, directly in contravention of HMRC’s charter mandating fairness to all (NOT “unfairness to all”), and in striking contradiction with the reassurances given to the Treasury Select Committee: “HMRC will only seek accelerated payment in cases where there has already been a tribunal decision in their favour” (Lin Homer 09/07/2014)

How long will HMRC be allowed to continue?