stuber
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Posts posted by stuber
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I've found this online;
EM5001 - Penalties: Time Limits: General
TMA70/S103
All penalty action is subject to time limits. If the relevant time limit has expired then you cannot
- proceed for a penalty before the tribunal, or
- determine a penalty formally, or
- include a penalty in a negotiated contract settlement other than by way of voluntary restitution.
For these reasons you must
- review your working enquiry cases in line with EM3254
- avoid the premature issue of a closure notice, or premature determination of an appeal against a discovery assessment or against an amendment to a self assessment, and
- settle the case as quickly as possible by reviewing for formal penalty action once the closure notice has been issued and/or any appeals against discovery assessments or self assessment amendments have been determined.
Where a penalty is tax geared the time limit for penalty proceedings or determination is within
- six years after the offence was committed, or
- if later, three years after the tax on which it is based was finally determined.
For non tax geared penalties the time limit is within six years after the date on which the offence was committed.
Section 16(1)(b) Social Security Contributions & Benefits Act 1992 applies all the time limits to Class 4 NIC.
Under Section 118(4), the amount of tax covered by any assessment or self assessment is not finally determined until the assessment or self assessment can no longer be varied, whether by the tribunal on appeal or by the order of any Court (see the Court of Appeal judgement in Salmon v Havering Commissioners & CIR 45TC77). It follows that a demand for a stated case under TMA70/S56 will keep open the time limits until the final order of the Courts or the prior settlement of the appeal.
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I'm thinking this 'debt' falls into the above category?
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SAR sent online . . .
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2010 - £63.03
2011 - £22.89
2012 - £110.33
2013 - £1688.70
2014 - £1.60
2015 - £1978.68
2016 - £1934.48
2017 - £0
2018 - £0
2019 - £0
2020 - £318.42
2021 - £1.40
I thought HMRC became a 'normal' creditor in regards to chasing debt? They used to be the first in line but changed to be an ordinary creditor some time ago, therefore surely they are governed by the time barring like everyone else no?
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Morning Caggers, i've recently had correspondence from hmrc chasing me for a 4 figure sum of outstanding fines. These date back to 2010 when I lost my company due to the credit crunch and the repurcussions of the Banking Crisis.
At that time my head wasn't in a good place, lost my company and my marriage and didn't comply with Self Assessment etc, no profits clearly and the fall out from this inaction was a fine for late filing which grew and grew.
So here we are in late 2023 and they have raised their heads and are now chasing the debt, none of which is Tax, just late filing fines . . . so my question is;
Can this debt be time barred?
Many thanks in advance Caggers.
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I received a Court letter yesterday which says it is now cancelled and the date is now vacated.
Thanks again guys
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yes, I'm looking for the discontinuing letter
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alas our victory was short lived, yesterday I received a letter offering me the opportunity to pay £200 within 14 days or it'll go to court . . . please see the attached
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it didn't go to court, I had a court date with Teams Viewer etc in early October, however yesterday they conceded and discontinued the case . . . well done caggers yet again!
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Many thanks for your help with this case, this morning I've received a Notice of Discontinuance from the Court . . .
Thanks again
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to be fair, I've been waiting for the courts to get their act together and give me the court date . . . thanks for the email heads up, I'll get that done now . . .
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what's my defence? private land, night time with no lit signage?
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ok, I've received my court papers, claimant has to pay £27 before the 26 September or the case is thrown out, the court date is 10th October on Teams . . . but I also have a 'Notice of Trial Date' which states the 10th October but at the County Court in Scarborough, very confusing lol
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Yesterday I received a 'notice of transfer proceedings' which is to be 20 miles or so from where I live . . . Details of Judge's directions will be sent to me in a notice of allocation etc . . .
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yes, they're behind so are only processing April data at the minute!!! Was told to ring back in a week's time and go through the information again . . . btw all calls are recorded, so I have a get out if anything happens in between . . . I hope!
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so Mcol has now updated . . .
DQ sent to you on 17/04/2023
Case Stay Lifted on 22/06/2023
DQ filed by claimant on 22/06/2023 - I actually have postage proof that this was sent 3/5/23
So unsure what DQ filed by claimant means?
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as yet the mcol hasn't been updated showing I've sent a copy to the courts . . .
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and on the day I sent the copies to Elms and the Court I received a letter notifying me that Elms are no longer acting for VCS!!!! Now what as the deadline was the following day, so letters were sent guaranteed next day to ensure they got there on time . . . do I now send another version to VCS?
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all done, sending today next day guaranteed and signed for etc . . .
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thanks for the link above but I can't find the appropriate section regarding N180 responses and the defence for not wishing to agree to the mediation service?
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I have now received 'Notice of Proposed Allocation to the Small Claims Track' . . . just redacting it and I'll post it up . . .
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Skoda Superb Hybrid - known problem
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Posted
Hi Caggers,
I've recently bought a 21 plate Skoda Superb Hybrid, really happy with it, however, several days later I'm turning it into a hackney carriage and I needed to travel to get my meter, dash cam and top light fitted. Upon leaving this location it threw up a red alert that the smaller coolant reservoir was faulty. I spoke with my garage back home and they said top it up but they didn't realise it was a hybrid with 2 reservoirs. So after releasing the cap, the fluid slowly cooling etc and 20 minutes later I'm back on the road, I thought it was an air lock of some sort possibly . . .
My local garage then had to do a compliance test for the Licensing Authority and topped up the small reservoir, I then collected the completed car and as I turned it on the coolant light came on again!
I spoke with Skoda Roadside Assistance which came with the car deal, an engineer rang me saying he knew what the fault was, it was a known fault with the hybrids and there is a work around.
5 days after the dealership retrieved the car and they're no closer to fixing it, I've missed last weekend's trade and looks like I'm going to miss another, money I can ill afford to lose when I've got the finance kicking in first week of April.
Where do I stand on legals? Can I claim loss of earnings?
Many thanks