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Latest

AccountingWeb: “Retrospective Tax imposed on Contractor Loans”
Financial Times: “HMRC forced to withdraw hundreds of APNs”
Taxation: Lifting the disguise (free registration needed)  MUST READ!

Essentials

WTT BIG GROUP

List of DOTAS schemes eligible for APNs (updated July 2015)

HMRC “Tackling Marketed Tax Avoidance”
HMRC “Raising the stakes on tax avoidance”
● HMRC  “Accelerated payments of tax associated with schemes covered by the DOTAS rules or counteracted under the GAAR”

● HMRC “Resolving tax disputes – Commentary on the litigation and settlement strategy” (Cf. paragraph 18)

Notable responses to the Consultation
Response of Robert Venables QC
● Response of CIOT
● Response of ICAEW

Government’s response to the Consulation
“Tackling Marketed Tax Avoidance” Government’s response

Treasury Commitee
 Treasury Committee, Report on Budget 2014
Treasury Committee, Oral evidence on Budget 2014, HC 1189 (Q 520 through Q 531 are relevant to the legislation, please scroll down the document)
Treasury Committee Composition

HMRC Guidance on Accelerated Payments

  Accelerated payments of tax associated with schemes covered by the DOTAS rules or counteracted under the GAAR
 Follower notices and accelerated payments
 Tax avoidance scheme users to make upfront payments

Related Articles

● Lifting the disguise (from Taxation – free registration needed)  MUST READ!

Retrospective tax imposed on contractors’ loans (from AccountingWeb)

 Challenging Accelerated Payment Notices (May 2015 update) – Burges Salmon 

FT: “Taxpayers with spectacularly wrong tax avoidance bills”

 “Why HMRC might come to regret accelerated payment notices”

“Settle with HMRC? Yes, but on whose terms?”

● From Tax Chambers:  What to Do About Follower and Accelerated Payment Notices”

What the taxman isn’t telling you about APNs”

 ● Investors win right to challenge HMRC accelerated payment notices

 ● UK film partnership investors force HMRC to suspend up-front payment notices

● Article from The Law Society “Judge and jury tax powers for HMRC and no right to appeal”

 Law Gazette: APNs undermine the Rule of Law

● FT: “Osborne must not exploit public anger to make bad law”

Mark Field MP’s speech against retrospective taxation, April 1st 2014

Other organizations

NTRT – No To Retrospective Taxation

http://hmrc-apn.info
http://hmrc.website
http://hmrc-apn.website