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Tax payable in advance

We now have confirmation that HMRC will be able to collect tax from disputed planning up front; if the taxpayer then wins in the courts the tax will be refunded.  In terms of disclosable schemes this is almost a death knell.

What is not yet clear is whether the powers will be retrospective – we await the final documents on this.  Any such retrospective action could cause real cash-flow issues as people will not have time to plan






Date: 19th March, 2014
Author: Cathy Corns


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