Gordon Berry
@wealthagent
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Business Adviser. Chartered Certified Accountant and Chartered Tax Adviser. NLP Master Practitioner.
Scotland
Joined May 2011
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Will HMRC be held accountable at some point for the mental health impact of retroactive taxation that they know will cause bankruptcies and hardships, which 90% told them they disagreed with and which ICAEW told them was fundamentally unfair.
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Global LC Alliance - UK Photowall. Two hundred MPs who support a halt & a review of the
#Loancharge
. Yet today HMRC sought to to start the process to pass the blame for the Loancharge to MPs for having voted it through Parliament. But who advised the MPs?
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Mel Stride vows ‘no fear or favour’ at Treasury Committee - but it’s simply not possible for him to independently and without judgement, review his own behaviours which may have led to suicides, bankruptcy, marriage breakdown and mental health issues.
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HMRC have been exposed. The Loan Charge is simply expedient for them in that it saves them the hassle, removes the risk of being defeated in Court, extorts cash regardless and covers up their failures. For HMRC it’s almost too good to be true.
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@Jesse_Norman
@loanchargeAPPG
Minister they're not avoiding paying tax that's due, they're avoiding paying tax that wasn't due according to the law until HMRC arranged for a new penal charge with retrospective effect to force people to volunteer that which wasn't due under protections laid down by Parliament
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@paullewismoney
HMRC CEO wrote as much in a letter to an MP in June 2018 in an attempt to block support for EDM1239. Should the CEO of HMRC have been writing directly to MPs to (mis)lead them on reasons for new retrospective tax legislation? That Civil Servant received a knighthood in January
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Astonishing, FST Jesse Norman reveals that
#HMRC
have successfully agreed only 2,000 DR settlements between June 2018 and 31 March 2019, out of a target of around 50,000.
#Loancharge
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“So far, 176 MPs - including 65 Conservatives - have signed an open letter to Mr Stride calling for an immediate suspension of the loan charge and an independent review. The Government should listen to them.”
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Second time HMRC have refused my FIO request claiming they planned to publish the information, but previous time they didn't do so fully. Why is HMRC circumventing the truth coming out
@StephenLloydEBN
@keithmgordon
@loanchargeAPPG
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@LCAG_2019
@lrobertsonTewks
@HMRCgovuk
The CEO of HMRC confessed in writing to an MP in June 2018 that the purpose of the Loan Charge was save HMRC the cost, time and risk of litigation. Thereby the Loan Charge removes taxpayers legal rights. MP's need help to ask the right questions about the rule of law.
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@maxc73
@loanchargeAPPG
Two people hounded by the Government for a ‘tax’ that wasn’t due from them until the Government brought in a new law to make them taxable (remarkably claiming it wasn’t retrospective!!) whilst at the same stroke removing their right to defend themselves in Court.
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Bizarrely the
#LoanCharge
Review:
-punishes more harshly those who made full disclosure
-retained retrospection for some but not others
-made no improvement in settlement terms
-proposed a spreading of the retrospective charge which achieves nothing
Something doesn’t smell right
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@clairol007
I was very surprised to hear the new head of CIOT on the Today programme saying this is not HMRC fault it was the MPs who voted for the legislation. But that ignores all the evidence that MPs were duped. HMRC is preparing to make similar statement to try to shift blame elsewhere
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It is obvious to anyone who understands tax, that HMRC have misled MPs
@CommonsTreasury
and the Lords
@LordsEconCom
. Whilst
#HMRC
may not have lied, failing to provide complete answers amounts to the same. It's time for the Institutes &
@loanchargeAPPG
to demand a halt.
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Seems remarkable. How can Mel Stride possibly cast an independent eye on his own behaviour if it was in breach of the civil service code & may have had bearing on suicides, marriage breakdown, bankruptcies, & destroyed people’s mental health. What possessed MPs to vote for him?
Mel Stride vows ‘no fear or favour’ at Treasury Committee - but it’s simply not possible for him to independently and without judgement, review his own behaviours which may have led to suicides, bankruptcy, marriage breakdown and mental health issues.
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the real reason behind the loan charge was “to bypass normal legal processes and allow HMRC to collect tax where they failed to do their job”.
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I am writing a second additional submission that deals with
#HMRC
settlement terms. I have much more to write and many client examples to include but I thought I'd share the first two pages as it makes one so annoyed with how HMRC are behaving. I've much more to add
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HMRC say 90% of those affected by
#IR35
were non-compliant & this has gone on for 20 years since 2000, yet no calls for a back-dated tax & no calls against those who sold them a Limited Company solution. Strange double standards? It is just easier for
#HMRC
to target
#Loancharge
SCOOP: UK recruiters warn of damage from freelance
#IR35
tax reforms - via
@FT
@RECmembers
@Qdoscontractor
@FCSA_org
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I've written again to Sir Amyas about the dispartity between
#HMRC
having "taken the decision" not to pursue retrospection in relation to the new IR35 payroll rules (despite HMRC claim that only 1 in 10 comply) whilst pursuing the complete opposite strategy with loan scheme users
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HMRC have just published the most recent update to tell Agents that if clients don’t settle by the arbitrary dates in the much delayed HMRC letter then they are getting the penal
#loancharge
before there is any further debate by MPs on a delay.
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Mel Stride repeats falsehood again about ‘always taxable’, still unable to explain then why this needs a new law & misleads the public on the integrity of civil servants many of whom we watched on Parliament TV attempt to misdirect MPs away from the truth
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Senior civil servants at Her Majesty’s Revenue & Customs think this acceptable when dealing with MPs & Lords who dare to ask questions regarding the HMRC
#loancharge
cover up.
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Minister Mel Stride fails to fulfill his first duty to Parliament in his desire to hide from the obvious truth that the Loan Charge is retrospective and unfair.
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Minister Mel Stride got some flak yesterday from the Lords for hiding from debate
#2019LoanCharge
"It is little short of disgraceful for Ministers to obstruct this House from holding the Executive to account. It is also extremely discourteous." .
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@MPIainDS
@whyme85202199
@BorisJohnson
@sajidjavid
@LCAG_2019
@loanchargeAPPG
@MPIainDS
if the retrospective element was removed then HMRC would still collect much of the cash anyway through Follower Notices without any need to remove the rights of individuals or cause such heartache. It’s somewhat naughty & misleading of HMRC not to clarify this for MPs
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Very powerful letter from an MP who used to work for the Inland Revenue
The latest MP to call on
@BorisJohnson
and
@sajidjavid
to review the
#LoanCharge
is former HMRC officer
@tpearce003
.
Her letter questions how closed tax years can be reopened by this retrospective tax.
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I understand that Mel Stride has sent another letter to MPs that appears designed to mislead. He says 90% of settlement have come from employers, but fails to point out that those 5,000 (out of 50,000) have settled because employers are caught by Rangers whereas employees aren't
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An entire HMRC psychology department with 54 employees working on covertly manipulating citizens, sometimes to their financial detriment, encouraging people to give up their statutory rights so that HMRC can avoid going to Tribunal.
@HCsick
@paullewismoney
Yes and via another FOI I found out that
#HMRC
have a bigger internal Behavioural Science/Insights team of 54 full time employees. Then there's the extra help from the external
@B_I_Tweets
ltd company. Which is partly owned by the
@hmtreasury
& a EBT.
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HMRC will be content to respond to cries of HMRC must do better with time-to-pay. It helps HMRC divert attention from the issue of whether HMRC knowingly and deliberately misled Parliament into voting for retroactive legislation that circumvents a Supreme Court ruling
#ruleoflaw
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HMRC forced by Tribunal to cancel £57,541 incorrect penalty on liability of £16,580 which taxpayer was already trying to settle.
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"Had HMRC taken action at the right time, there would have been no need for the loan charge. It is only because HMRC is seeking to make up for its previous failings that the loan charge was needed, with its retrospective effect going back 20 years..."
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'DR Policy and 2019 Loan Charge - settlement statistics' . I have asked for an internal review of the refusal by HMRC to reveal the amount of settlements achieved and the average value of settlements issued and agreed. via
@whatdotheyknow
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MPs knew it was wrong once they realised what they’d been “duped” into voting for by the devious combined actions of Her Majesty’s Revenue & Customs & Her Majesty’s Treasury, including Ministers Mel Stride then
@Jesse_Norman
But MPs were prevented from overturning that wrong.
The retrospective application of the 2019 Loan Charge is absolutely wrong. If the Government doesn't put it right then I, and the House of Commons, will act to limit HMRC's ability to take retrospective action against hard working taxpayers.
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2K
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@jonquin81721408
@keithmgordon
@sushi_ginger1
@Nervous_72
@loanchargeAPPG
@MPIainDS
@S_Hammond
@Jesse_Norman
It does seem to me that Sir Amyas Morse should complain regarding
@Jesse_Norman
for the manner in which he has written to MPs & Peers as it seems to presuppose the conclusions of what was intended to be an independent review & appears to try to influence the MPs & Peers (again)
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@loanchargeAPPG
@HMRCgovuk
@hmtreasury
Finally HMRC confess. As we have suspected & argued all along, the LC was just a shortcut to save the effort & risk of litigating & keep the APN monies & collect some more. Taxpayers rights be damned. All this compound blurring by HMRC was just an attempt to mislead MPs & public
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“There is no negotiation, HMRC’s settlement terms are fixed. One pernicious element of the settlement opportunity is the taxpayer is “required” to make "voluntary restitution" of tax that HMRC has no legal right to recover”
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@pmanley82
I think it leaves us no option but to systematically start sharing sections of the
@loanchargeAPPG
report & clips of Mel Stride with Ian Dale & in the commons etc. Can I start by reminding people that the Loan Charge isn’t necessary it’s just an expedient way to punish & collect
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I have finished the current submission I was working on regarding the behavioural psychology used by HMRC. Thank you everyone the input, the support and the links. I will tidy up the draft in the morning.
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@keithmgordon
This article should be sent to all MPs with a note saying, here’s all you need to read in order to know how to vote next week. It’s not even about the LC but written in Feb 2019 it shows that the loan charge is just a symptom of the problem. The solution is within the MPs gift.
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Two people could have the same loans, in the same year, from the same employer, yet one has a settlement figure maybe 50% higher than the other because she has an open enquiry and the other does not. Is this what Jim Harra & Mary Aiston from HMRC told Parliament was “Fair”?
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Will
@MelJStride
continue to turn a blind eye to the will of Parliament who’ve woken up to the fact- he stands accused of misleading Parliament in the original debate? He still has a chance to blame this on the advice he received from un-civil servants. Or will he await the JR?
I, along with over 110 colleagues from all parties, have written to
@MelJStride
urging him to suspend the Loan Charge. The weight of parliamentary opinion is clear - the Loan Charge is unjust and must be reversed.
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HMRC tell fibs in their annual report, about how well they did against target so they can get bonus, but it turns out only a third was actual cash, the rest being a made up figure.
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@RobbieT014
Well worth remembering that HMRC have only managed 2,000 settlements in last 12 months per their own figures and they are upset, hence Jesse Normans comments about negative campaigning, so HMRC wish to apply pressure whilst MPs in recess
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@pmanley82
@jonquin81721408
@dotasscandal
@donedgley1
@RetroScrewed
@Jesse_Norman
@BorisJohnson
@Jeremy_Hunt
@jeremycorbyn
@EmmaAgyemang
@PhilipHammondUK
@loanchargeAPPG
@labourlewis
@ftmoney
@bbclaurak
@paullewismoney
This is the point of the
#ruleoflaw
it's there to protect all citizens whether you agree with them or not, ultimately the INDEPENDENT courts will rule. If you remove that & allow a politicised HMRC to become judge, jury & executioner than you may as well disband the Courts.
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I am thankful to
@JNHanvey
who has been prepared to listen to other than just the HMRC narrative & while not condoning tax avoidance he is prepared to stand up for constituents who have been unfairly treated by HMRC under the
#Loancharge
All we want is fair settlement terms.
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@keithmgordon
@sushi_ginger1
@Nervous_72
@loanchargeAPPG
@MPIainDS
@S_Hammond
Jesse Norman has written to all MPs with a letter that seems to pre-judge the review by virtue of the opening paragraphs, but which he then refers to as 'independent' 🤔 Again we see this distinctive use of the word "directly" in reference to who this review will focus upon.
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@nick07515898
@rgarryneal
@TheRedAaron
@Peak_Defence
@SaleosC
@Jesse_Norman
@Arthur81288011
@loanchargeAPPG
@Conservatives
@keithmgordon
HMRC have always had sufficient powers, they have just failed to use them properly and missed the boat in many cases. They never needed a
#LoanCharge
it was just expedient for them. Saved them the time, cost & risk of losing in litigation & also covered up their earlier failings
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@JPB_HMRC_Target
@loanchargeAPPG
@HMRCgovuk
@hmtreasury
@theresa_may
@Jesse_Norman
@BorisJohnson
@Jeremy_Hunt
@LCAG_2019
@keithmgordon
I'm aware
@SaleosC
is looking into a private prosecution against those Ministers & senior civil servants who've abused their code of conduct with misleading evidence. I think he would welcome more volunteers to be lead case & an indication of willingness of people to crowdfund
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@gregwrightYP
@dotasscandal
@loanchargeAPPG
Greg, one important point here is that HMRC engaged Behavioural Psychologists, so they would know the impact on people of manipulating them, removing their legal rights, creating a scenario which HMRC refer to as “we win or we win”, a double-bind with no legal redress.
#cupable
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Ironic that Head of HMRC wasn't willing to make full disclosure as to the retrospective aims of the
#2019LoanCharge
& preferred a literal view of a new charge that allows HMRC to bypass current laws. Were the MPs mis-sold by HMRC?
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@pmanley82
@HMRCgovuk
If only they had done a proper review in 2016 when 90% of respondents told them what an unreasonable step the Loan Charge would be.
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@hmtreasury
The tweet from HM Treasury does actually reference people “fall victim to” & yet HMRC’s approach was to charge 100% tax + interest + APN penalties & even wrongly go back 20 years. HMRC had chances to show compassion & meet somewhere in the middle, but instead sought inflict pain
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@bluedotjunkie
@DanMan1972
@HMRCVictim
@LCAG_2019
Wow. So HMRC opened and closed an enquiry and yet claim to the Treasury, MPs and the Public, that they always said ‘never worked’. Then they bring those closed years back into charge with a retrospective charge that they say isn’t retrospective
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Boris Johnson allies urge him to honour loan charge promises
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Kudos to the
@loanchargeAPPG
for their continued efforts and determination to see the right thing done for those affected by this retrospective tax grab.
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MPs and peers call for suspension of loan charge | Financial Times
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Beyond sad. This could have all been avoided if there had not been a desire to "bear down on"
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New Financial Secretary
@Jesse_Norman
treats the
@loanchargeAPPG
& taxpayers with contempt. Despite repeated calls for Minister to call a halt to
#LoanCharge
in the face of a vote in Parliament & warnings of suicides, he fakes a call for a meeting but with an impossible deadline
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Mel Stride quotes Government line about people affected being only 0.2% of the population & therefore unimportant, then claims he’ll hold Government to account. Isn’t the law for the entire 100% of the population Mel? Is it justified to ignore the law for 0.2% of the population?
@LCAG_2019
@tomelleryrees
@Telegraph
@MelJStride
Chair of Parliament's watchdog over the Treasury says "He will hold govt to account ... except the policy he introduced when a Treasury minister".
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HMRC own QC apparently told them that they would never win in Court trying to argue that loans were to be taxed as income. (hence HMRC changed their argument for CoS & Supreme Court) Yet here we are with a new retrospective 2019 Loan Charge. HMRC act in defiance of the UK Courts
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@SaleosC
@keithmgordon
@sushi_ginger1
@Nervous_72
@loanchargeAPPG
@MPIainDS
@S_Hammond
It seems to me that a cross-party group of MPs have already conducted an extensive review and written a comprehensive report, which the Government could adopt and save a lot of time, money and heartache. There must be a reason they don't want to 🤔
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Why should Civil Sevants receive knighthoods and given the recent
@LordsEconCom
criticism of HMRC behaviour and approach, this seems entirely insensitive and inappropriate.
Jon Thompson, the head of HM Revenue & Customs, has been knighted in the Queen’s New Year Honours.
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The
@loanchargeAPPG
appear to have completed a very comprehensive piece of work in updating their Report and Recommendations
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Perhaps I should share this again on
#MentalHealthAwarenessDay
with the new Minister for Mental Health
@JackieDP
who is clearly going to be rather busy
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HMRC in their eagerness to ‘maximise revenues’ & cover up earlier years failures, have created the ‘settlement’ in such a way that those who complied with the law & made full disclosure will be treated more harshly than those who did not (rightly or wrongly) make full disclosure
@AusLoanCharge
@LCAG_2019
@Jesse_Norman
@loanchargeAPPG
One ironic point though is that those who fully disclosed matters & therefore had an enquiry & an expectation that be resolved in Court, now are charged backdated interest due to open years, whereas those who disclosed nothing are not charged any backdated interest.
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“The report seeks to justify the introduction of the 2019 loan charge through a series of statements so often adopted to support bad legislation.....(however)........an injustice is still an injustice, even if it only affects a single person.”
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FOI request to HMRC dated 10th April 2019 to establish what was the ACTUAL average value of settlement calculations issued (not the 'typical' value told to MPs & Lords). We will be monitoring how long you take to respond. via
@whatdotheyknow
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@loanchargeAPPG
@hmtreasury
@PhilipHammondUK
@MelJStride
That is so tragic. All that was needed was for the Government & HMRC to follow the
#RuleofLaw
and not insert a new clause simply because they thought it "fair", and such a tragedy might well have been prevented.
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It was a good report from the
@loanchargeAPPG
, rather different from the whitewash produced by HMRC on behalf of HM Treasury.
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@NotRichYoungFa1
@sajidjavid
HMRC can’t cope with their attempts to club people into settlement. Only 2,000 settled in the last 12 months out of a projected 45,000. It’s a disaster. HMRC need to pack up their efforts and offer a flat rate full and final settlement at the starter rate or basic rate of tax
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This seems extremely clumsy of HMRC CEO Jon Thomson, suggesting other people are telling lies over such a serious matter. I do hope it doesn't backfire on him.
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Interesting clip of (new Chancellor) Sajid Javid, as he takes 42 seconds to draw the clear line between tax avoidance & evasion and the deliberate attempts to cloud the distinction.
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How the cross party group of MPs
@loanchargeAPPG
, who have come together to voice concern over the
#2019LoanCharge
, have had to respond with great moral fibre to the most unscrupulous of tactics from both HM Treasury and HMRC who clearly have something to hide.
The whole letter is well worth a read but the extract below gives a flavour.
If a policy can be "justified" only by a series of repeated lies and half-truths, that suggests to me that the policy merits some reconsideration.
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@HMRCVictim
@loanchargeAPPG
@Jesse_Norman
@hmtreasury
@EdwardJDavey
@RuthCadbury
@RossThomson_MP
@LizTwistMP
@BaronessKramer
Meantime HMRC have not replied to the letter from
@loanchargeAPPG
of some 3 months earlier requesting responses to some rather crucial matters
@loanchargeAPPG
@JerryLGiles
@EdwardJDavey
@RuthCadbury
@RossThomson_MP
@HMRCgovuk
Did Jon Thomson, HMRC CEO, who was awarded a knighthood in the January 2019 Honours list, ever answer the APPG letter of 3 months ago on 2nd April 2019 which asked, among other things, about HMRC's misinformation campaign?
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I wonder if the new Treasury Minister
@Jesse_Norman
is fully aware of this report. The
@loanchargeAPPG
report considered a wide body of evidence whereas the HMT/HMRC report was written by HMRC from the point of view of what was expedient for HMRC
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@MelJStride
Look if you say “Never worked” & was
“Always taxable” & HMRC claim “Very few closed years” & if “tax is due”
Then why not just tax these people
Why do you need a new law?
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HMRC's unreasonable conduct leads to costs award against it
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Can’t believe this:
“You need to report the loan charge on your tax return if your settlement is not finalised by 31 Jan 2020. Reporting your loan charge will not prevent you finalising your settlement. Once your settlement is finalised you can amend your tax return if necessary
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I’m not sure that people have yet clicked that what Matt
@ArmadilloSupprt
has done in the Hoey case is drag HMRC to Tribunal to prove that HMRC were wrong to try & tax individuals & wrong to try & circumvent the SC decision with their retrospective
#loancharge
going back to 1999
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HMRC tax crackdown victimises easy targets - “Mr Stride told me the legislation is “not retrospective”. I struggle to see how a law passed in 2017 that gives the state power to tax receipts back to 1999 is anything but.”
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@woodsy_1969
@pmanley82
@HMRCgovuk
You mean this picture with the strap line of “make it real”? What does ‘make it real’ mean? Do they mean ‘make them feel it’?
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“No matter how the Government seeks to justify the imposition of the 2019 loan charge, the legislation is one of the most audacious attempts to introduce retrospective legislation, using the smoke screen of unacceptable tax avoidance to achieve its aim.”
“
@hmtreasury
report into DR loans published this week demonstrates how far we have strayed in tax law from the concepts of certainty which underpin the most basic principles of the Rule of Law”
#STOPtheLoanCharge
#SaveLives
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@steveho31800284
@MattBofStoke
@gregwrightYP
HMRC have now argued:
1. Loans should be subject to income tax (failed FTT & UTT)
2. Taxed under PAYE (uncollectable without retrospective
#loancharge
)
3. Taxed as ToAA (failed in Hoey)
4. We have a discretion (can’t apply retrospectively)
At what point are HMRC called to heel?
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MP transfers ownership of rental property as a method of avoidance of tax, but it’s the same Chancellor who wrongly claimed that the tax planning of ordinary citizens was ‘illegal’ - so he does know the difference
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@Rob6414
@RobSmyth
@keithmgordon
@4x4RoadRunner01
@BorisJohnson
@sajidjavid
@hmtreasury
@andyverity
@gregwrightYP
Gents I'm not sure what plans you have for any follow-up articles but the original response by ICAEW in Aug 2016 to HMRC pretence at a 'consultation ' is worth reading as it highlights the issues still being discussed by
@loanchargeAPPG
See this thread
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@2019Loan
@Jesse_Norman
@RetrotaxStinks
@ContractorCalc
@HMRCgovuk
@Jesse_Norman
if HMRC are trying to sell you on the idea that they need a new law (retrospective in effect) to collect tax that they then allege was always due, then an intelligent person just needs to go back to first principles & ask - 'how can that possibly be correct?'
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Was Parliament misled initially and are those who did the deed now scrabbling to make sure it doesn’t come out?
53
#Tory
MPs sign a letter asking for
#2019LoanCharge
to be delay of 6 months. 123 cross party MPs sign an
#EDM1239
requesting the same. Compare that to the 15 MPs who were in the chamber when this appalling legislation was passed. Doesn’t add up, does it?
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@jonquin81721408
@loanchargeAPPG
@soretrospective
@HMRCgovuk
@sajidjavid
@Jesse_Norman
Yes the phrase “...and pay the loan charge” within the passage you’ve highlighted does seem to presuppose doesn’t it. We will do all we can to enlighten Sir Amyas.
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Tax bill like being hit with 15 years of parking tickets: The legislation is so controversial that near 200 MPS & many members of the House of Lords (including retired judges) have called for its repeal.
#LoanCharge
.
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@loanchargeAPPG
@HMRCgovuk
@DavidDavisMP
@MPIainDS
@RuthCadbury
@BaronessKramer
@NicDakinMP
@PeterBoneUK
@AdrianBaileyMP
@PreetKGillMP
@tpearce003
@StephenLloydEBN
Please suggest that the Review take evidence from tax professionals with a working knowledge of what the content of discussions and HMRC actions over the last 10 years.
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“The real reason for the introduction of the Loan Charge was to bypass the normal legal processes and to allow HMRC to collect tax where they were ‘out of time’ under existing legislation” says All Party Parliamentary Group
@loanchargeAPPG
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In light of the recent revelations uncovered by the Lords, is it time for the Treasury Select Committee to reconsider? The Chair Mel Stride would need to excuse himself lest it be considered a conflict since he was the FST who drove the retrospective charge through Parliament.
"Isn't it time to admit families have had too much of this retrospective taxation?"
Nick Ferrari challenges the Chair of the Treasury Select Committee Mel Stride on the loan charge.
@NickFerrariLBC
│
@MelJStride
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@HmrcLc
@GregMulholland1
@loanchargeAPPG
@CommonsTreasury
@LordsEconCom
@gregwrightYP
@MeadowsOnMoney
@andyverity
@policeconduct
@CitizensAdvice
@mmhpi
I plan to discuss with Sir Amyas Morse the impact upon an individuals mind when the tax authority
#HMRC
makes a conscious choice to 'bear down' on individuals by criminalising them, removing any savings and the right to defend their decisions in Court. HMRC are
#culpable
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Good to see so many MPs still willing to support the drive for a sensible resolution, including my own MP
@JNHanvey
who has been helpful & has taken an active interest in this HMRC driven debacle.
#loancharge
#loanchargedebacle
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