PDA

View Full Version : Ingenious film scheme investors granted leave to appeal APN JR to the Court of Appeal



DonkeyRhubarb
2nd December 2015, 13:28
They are represented by Pinsent Masons.

Ingenious film tax scheme investors win appeal right against HMRC - 02 Dec 2015 - Accountancy Age (http://www.accountancyage.com/aa/news/2437405/investors-in-ingenious-schemes-win-right-to-appeal-decision-on-use-of-partner-payment-notices?utm_source=twitterfeed&utm_medium=twitter)

BrilloPad
5th August 2016, 13:19
HMRC won. :mad

HMRC wins battle against film companies' tax avoidance scheme - BBC News (http://www.bbc.co.uk/news/business-36986483)

difficulttimes
5th August 2016, 13:26
So is this JR appeal for the issuing of an APN or FTT?

rcgeorge23
5th August 2016, 14:53
So is this JR appeal for the issuing of an APN or FTT?

FTT

https://www.moneymarketing.co.uk/legal-wrangling-set-continue-hmrc-film-partnership-case/

difficulttimes
5th August 2016, 14:54
Yeah read this
https://www.cchdaily.co.uk/hmrc-secures-partial-victory-tax-tribunal-over-ingenious-film-schemes

Far more balanced article than the tripe that BBC rolled out..

DotasScandal
5th August 2016, 15:04
HMRC won. :mad

HMRC wins battle against film companies' tax avoidance scheme - BBC News (http://www.bbc.co.uk/news/business-36986483)

Please, don't spread confusion. The thread is about the Rowe JR. The article is about the actual Ingenious court case.

On top of it all, the BBC is clearly biaised.
Look for example at the FT on the same subject: "Ingenious wins Pyrrhic victory against HMRC" (http://www.ftadviser.com/2016/08/05/ifa-industry/tax-planning/ingenious-wins-pyrrhic-victory-against-hmrc-AoX3KjbDVJ2nYKgEkegoRN/article.html)

The Rowe JR won't be heard until December.

webberg
5th August 2016, 16:15
The BBC has basically printed the HMRC Press Release without critical comment.

The decision runs to 350 pages and comes to a bizarre conclusion. I expect both Ingenious and HMRC to appeal it.

The issue for this thread is whether the JR appeal due in December will go ahead with this first decision being more or less in line with the APNs issued?

Whilst there was genuine uncertainty over the quantum of the APN, I could see a Court taking that into account. Now that there is a decision that backs up the quantum, albeit a decision that may yet be overturned, perhaps the claimants have lost some of the weight to their argument?

If that is the situation and the case is withdrawn, what happens to all those JR's backed up behind it? Will one of those be selected to go back to the first level of the JR legal process, i.e. Administrative Court? Will some of those backed up cases, when called upon for the costs of an actual appearance, have the funds?

Be interesting to find out.

BrilloPad
14th December 2017, 10:43
Rowe & Ors, R (On the Application Of) v Revenue And Customs [2017] EWCA Civ 2105 (12 December 2017) (http://www.bailii.org/cgi-bin/format.cgi?doc=/ew/cases/EWCA/Civ/2017/2105.html)