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Seeing an advice letter from a promoter of avoidance schemes published on the HMRC website with an HMRC front page is, to say the least, surprising (tinyurl.com/hmrcpromotersev). The context is the powers given to HMRC in FA 2022 to publish material which it thinks appropriate to inform taxpayers about the risks associated with a tax avoidance scheme. It hadn’t occurred to me when the legislation was published that HMRC would use it to reproduce letters sent to scheme users, but this is clearly within its scope. Presumably HMRC considers that publication will help reinforce the messages it wants to send to promoters and, more importantly, scheme users.
This is not the place to comment on the contents of the letter but I recommend that you look at what has been published and form your own view. It demonstrates that resolution of outstanding enquiries, whatever the ultimate outcome, is anything but a straightforward linear process. At one time HMRC seemed to take the view that once an arrangement had been defeated in the courts in an individual case, all other users of similar schemes would accept defeat and settle. That did not always happen. Accelerated payment notices and follower notices have certainly changed the dynamic here but ultimately every taxpayer retains the right to litigate their own case. This publication does offer a glimpse into a world that many advisers will not have experienced before and, whatever your perspective, I recommend that you take the time to read the document. Your time won’t be wasted.
If you do one thing...
If you have owner-managed business clients, read the decision in Leen (TC8812). It contains interesting observations about the interaction of information notices issued to an individual with matters relating to his personal company.
