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We have just helped an Accountant who has a client needing to raise cash to settle an Accelerated Payment Notice (APN) following a scheme he had undertaken that was disclosed under DOTAS.
We have provided the client with full tax advice on how to extract cash from the Company without paying any personal tax such that he can settle the liability. Naturally, our idea is not within the DOTAS regime.
This is particularly pertinent as the new DRD powers, which enable HMRC to stick their shovels in to a debtor’s bank account without going to Court, will specifically apply to someone who ‘owes’ money under an APN.
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