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E Onillon (TC6313)
Action after receipt of follower notice
In 2006-07 the taxpayer entered into the ‘working wheels’ tax avoidance scheme that has since been held not to work (Flanagan (TC3314)). The effect of the arrangement was to increase his repayment for the year by about £260 000. HMRC refused to make the repayment because most of it related to the disclosed scheme. It opened an enquiry into the return.
In December 2014 HMRC sent the taxpayer a follower notice requiring him to take corrective action including amending his 2006-07 tax return. He was also sent an accelerated payment notice (APN). His agent called HMRC to confirm that he wanted to settle his affairs in line with the letters received. He said the taxpayer had never received the repayment and HMRC confirmed no action was to be taken at that stage. In May 2016 HMRC issued a £78...
