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There is perhaps a more invidious issue here. Often HMRC make a low key announcement, picked up only by those with a speical interest but which is later used as justification for a massive anti avoidance campaign.
Example:
Contractor schemes subject to actual retrospective law in 2008 should have been a warning that other schemes were under review. Never mentioned and especially not to those using schemes. Now - 7 years later - the first action many contractors have seen in years is an APN. Abuse of law by being dilatory?

Example;
Government introduces tax relief for renovating property. Subject to "technical note" in 2013. All agreement of such plans withheld from perhaps end of 2012. New law in 2014. Now all late 2012 and 2013 investments are being judged by the new law. Abuse of law or process?

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