Thank you for this forum.
Do you know of any live appeals against HMRC’s determination that such schemes are flawed? Do you think that some of the historic schemes may yet be found to have been effective?
Simon, thanks and yes I have one at the moment that is slowly working its way through to tribunal and am advising on others at various stages. It is very difficult to predict the chances of success given the unpredictability of the appeals process and the attitudes of different judges. I am heartened generally though by this week’s Tax Journal which reports a successful tax judicial review ( R on the application of Vacation Rentals (UK) v HMRC [2018} UKUT 383)), a successful appeal against SDLT late filing penalties (SA Jagger v HMRC  UKFTT 623) and a successful appeal against an APN penalty (K Graham v HMRC [2018} UKFTT 661). There is hope yet to lift the gloom of these dark December days!