Advanced Payment Notices (“APNs”)
We have reported and advised on HMRC’s APNs previously since their introduction two years ago. November saw a number of taxpayers receive APNs or the initial warning letter, in respect of film partnership planning arrangements, following successful court actions by HMRC. It is important on the receipt of APN to take action, otherwise late payment penalties or surcharges becoming due and potential enforcement action being taken to recover the tax. If you can’t pay the tax, then you should contact HMRC immediately to discuss payment options.HMRC are feeling very bullish currently with regards to aggressive tax planning arrangements, having won some many cases, as reported in our October newsletter. We have also been notified by one of the main providers via clients who acquired their products, that based on the recent Tax Counsel’s opinions and court decisions, that they are no longer going to defend any HMRC challenges.
HMRC challenges. Tax avoidance cases outcomes
Case Name | Date of decision | HMRC outcome | ||
Next Brand Limited | 23-Apr-15 | Won | ||
Samarkand Film Partnership No 3 / Proteus Film | ||||
Partnership No 1 & Others | 29-Apr-15 | Won | ||
Foulser / Foulser | 30-Apr-15 | Won | ||
Cater Allen International Limited / Abbey National Treasury | ||||
Services Plc | 28-May-15 | Won | ||
Newey T/A Ocean Finance | 02-Jun-15 | Lost | ||
Pendragon Plc & Others | 10-Jun-15 | Won | ||
P&O Steam Navigation Company | 19-Jun-15 | Won | ||
The Brain Disorders Research Limited Partnership / Hockin | 02-Jul-15 | Won | ||
Abbey National Treasury Services Plc | 14-Jul-15 | Won | ||
Reed Employment Plc & Ors | 28-Jul-15 | Won | ||
Massey – T/A Hilden Park Partnership /Hilden Park LLP | 28-Jul-15 | Won | ||
GDF Suez Teeside Ltd (formerly Teeside Power Limited) | 11-Aug-15 | Won | ||
Lloyds Bank Leasing (No1) Limited | 14-Aug-15 | Won | ||
Degorce | 24-Aug-15 | Won | ||
Huitson | 03-Sep-15 | Won | ||
J H Donald (Darvel) Ltd & Others | 05-Oct-15 | Won | ||
Bowring | 12-Oct-15 | Lost | ||
Murray Group Holdings Ltd / Murray Group Management | ||||
Ltd & Others | 04-Nov-15 | Won | ||
DPAS Ltd | 05-Nov-15 | Mixed | ||
Travel Document Service / Ladbroke Group International | 19-Nov-15 | Won | ||
Ardmore Construction Ltd / Perrin | 20-Nov-15 | Won | ||
De Silva / Dokelman | 02-Feb-16 | Won | ||
Stagecoach Group Plc / Stagecoach Holdings Limited | 10-Feb-16 | Won | ||
Hancock / Hancock | 18-Feb-16 | Won | ||
Executors of W Connell | 03-Mar-16 | Won | ||
UBS AG / Deutsche Bank (DB) Group Services (UK) Ltd | 09-Mar-16 | Won |