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HMRC reaffirms support for tax avoidance scheme measures


HM Revenue & Customs has reaffirmed its commitment to using accelerated payment notices to combat tax avoidance schemes as it releases updated guidance on how it intends to use the penalties.

Accelerated penalty notices order individuals to pay disputed tax amounts upfront before HMRC issues court challenges over contested tax avoidance schemes.

HMRC re-released its factsheet on compliance checks for tax avoidance schemes and accelerated payment notices today with updated guidance on how to make representations to HMRC when an individual might disagree with the penalty.

There is no formal right of appeal against an accelerated penalty notice, but individuals can provide evidence to HMRC that the amount of penalty is incorrect or has been collected outside of its normal powers.

The HMRC guidance sets out when it might send an accelerated payment notice, how it works out the payment amount, and what the penalties are.



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  1. Effectively, HMRC is now willing to be accomplices in tax fraud as politically it may seem like it is doing something when recent scandals have continued to show a total lack of justice, acceptable recovery action or ability to see the bigger picture. What happened with separating investment and retail banking? What about an over reaching principle that companies and wealthy individuals should not pay less than individual standard UK tax payers; after the application of all off-sets? If this sounds ridiculous just consider that tax is supposed to be a wealth leveller in society so given the fact the UK still suffers an accelerating up-vacuum in wealth to the wealthiest – in this regard HMRC is a complete failure and remains unfit for purpose.
    Nothing will change until UK citizens show the establishment that their failures are no longer acceptable and tax should not be paid until it is properly acknowledged and we can start to address. Status quo does not suit the masses.

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