Thanks for your response
The fact that HMRC have re-opened the position with their letter of 12/02/2015 - has given you the oppotinuity to ask for the whole position to be revisted.
Whether you had grounds for appeal in the first instance (that HMRC deemed to be valid) does not preclude you asking under the guise of a compliant to HMRC for this whole matter to be reviewed and a full explanation given to explain their delay between 2012 and now.
Regarding your response
I would add the dates on which your tax advsier chased for a response when you advise "Not surprisingly they have had no response to their letter and some three and a half years have passed since your last communication and in the meantime we have chased you for a response without success"
But the rest I cocur is relavant to the whole position and how you feel in general anout the soippiness of their conduct in this matter.
But I would open your ketter up by stating you wish to respond to their comminiaction of 12/02/2015 by making a formal compaint.
I suggest this - as the complaints team are required to FULLY review the sequence of events in this matter - which gives you another stab at the position, and its on this basis, that I also advsie that you provide copies of ANY correspondance you may have relevent to this matter re
1)you comminucating with HMRC
2) your advisers and all communications they made to HMRC and
3) all comminications from HMRC to you and your advisers.
This independant review will cost you nothing
This will assist bringing this matter to a speedier conclusion, and then if you are still disastisfied you can then decide whether you feel there are complete grounds both with the unacceptable delay and your belief that HMRC are wrong with their treatment of the scheme you entered into, challenge the position a final time - by asking for your case to listed at tribunal - now with this stage you can represent yourself, but if you need representation (either from your initial advisers or a specialist tax representative) then this will cost you money for them to prepare the case and support you at the tribunal.
Its worth at least getting a consultation to se if you have a winnable case, but my advise if the scheme is NOT sound, and you have in fact fallen through the gaps of evading the stamp duty due
- then you have to weigh up whether the cost to chapllenge this with a low chance of success is worth the additional costs.
Let me know if you require any further assistance but a rating (or accept) for the assistance I have provided, would be very much appreciated, as this ensures I am credited for my time