Code of Practice 8 — tax avoidance investigations

How HMRC attacks a scheme

They may disagree with the reading of the legislation the scheme depends on — a technical argument that can end at the Tax Tribunal if neither side yields. They may also say the steps were not implemented as drafted. Many schemes fail because one meeting, one loan or one board minute did not happen as the counsel’s opinion assumed. In most COP8 cases they run both attacks at once.

The adviser who sold the scheme is rarely the right person to defend it. They are not independent. We will tell you, plainly, whether we think the planning works. If it does, we defend it. If it does not, we stop pouring fees into a lost technical argument and settle what can be settled.

How Solaratax helps

We read the opinions, the implementation pack and HMRC’s information notices, then put a written position that a tribunal could live with. Scheme users should not rely on the promoter’s circulars as a reply to FIS.

Call 01615 314179 or email enquiries@solaratax.co.uk for a free, confidential discussion. We will not contact HMRC in your name until you instruct us to act.

Questions we are asked

Related investigations

• Tax Tribunal

  Most enquiries settle. When they do not, the First-tier Tribunal is the independent arbiter — after an HMRC review if you want one.

• HMRC Fraud Investigation Service

  FIS teams handle the highest-value civil fraud and avoidance cases — sometimes while another HMRC office appears to be writing the letters.

• Tax litigation advice

  When two parties are already in a legal dispute and tax sits in the middle — and your usual adviser cannot be independent.