Tribunal and beyond Tribunal and beyond - Page 2
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  1. #11

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    Quote Originally Posted by BolshieBastard View Post
    If the UTT refuses Leave, an application can be made to the Civil Courts. Im not sure if this is to the High Court or Court of Appeal but again, the test is high to succeed.
    Court of Appeal. I'm waiting to hear about a case where the UT refused permission (but the Court of Appeal goes on holiday today so who knows when I will hear).

  2. #12

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    Quote Originally Posted by Iliketax View Post
    Court of Appeal. I'm waiting to hear about a case where the UT refused permission (but the Court of Appeal goes on holiday today so who knows when I will hear).
    Thanks. I thought it was more likely to be the CoA.
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  3. #13

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    I think Webberg mentioned some cases going to tribunal. Does anyone know what these cases are and which Schemes are impacted?

    Is there a list anywhere.

  4. #14

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    Quote Originally Posted by lowpaidworker View Post
    I think Webberg mentioned some cases going to tribunal. Does anyone know what these cases are and which Schemes are impacted?

    Is there a list anywhere.
    So far in Tribunal.

    Scheme - Sandfield (very similar to TRM)
    Case - Boyle
    Stage - FTT
    Result - lost, no appeal

    Scheme - Penfolds/Hamilton
    Case - Hoey
    Stage - FTT
    Result - lost - appeal period running - no public notice of appeal yet

    Scheme - Montpelier DTA
    Case - Lancashire, Lee
    Stage - FTT
    Result - not yet published

    Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
    Case - TBA
    Stage - FTT
    Result - preparing for first hearing
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  5. #15

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    Quote Originally Posted by webberg View Post
    So far in Tribunal.

    Scheme - Sandfield (very similar to TRM)
    Case - Boyle
    Stage - FTT
    Result - lost, no appeal

    Scheme - Penfolds/Hamilton
    Case - Hoey
    Stage - FTT
    Result - lost - appeal period running - no public notice of appeal yet

    Scheme - Montpelier DTA
    Case - Lancashire, Lee
    Stage - FTT
    Result - not yet published

    Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
    Case - TBA
    Stage - FTT
    Result - preparing for first hearing
    At the risk of appearing ignorant, are these people going to the tribunal to oppose the application of the loan charge on their scheme, or APNs, or what?

    If one of these cases is decided in favour of the taxpayer and that decisin is supported on appeal, what implication, if any, does that have for other members of the same scheme?

  6. #16

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    Quote Originally Posted by Snooky View Post
    At the risk of appearing ignorant, are these people going to the tribunal to oppose the application of the loan charge on their scheme, or APNs, or what?

    If one of these cases is decided in favour of the taxpayer and that decisin is supported on appeal, what implication, if any, does that have for other members of the same scheme?
    There are no cases in Tribunal relating to the loan charge as no assessments on that have been issued. The first ones coming due will be January next year.

    APN cannot be appealed and instead have pursued a course via Judicial Review into the Administrative Court where all have so far lost their claim that the APN is in some manner invalid.

    The cases listed are all concerned with whether the analysis of liability as determined by HMRC is correct or is there another analysis that is better.

    The Tribunal process and progress is described in the thread.

    If at any point a case is decided and becomes final, (no more appeals) then the decision can be applied to all similar cases.
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  7. #17

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    Quote Originally Posted by webberg View Post
    Scheme - Sandfield (very similar to TRM)
    Case - Boyle
    Stage - FTT
    Result - lost, no appeal
    Boyle v Revenue & Customs [2013] UKFTT 723 (TC) (29 November 2013)

    Quote Originally Posted by webberg View Post
    Scheme - Penfolds/Hamilton
    Case - Hoey
    Stage - FTT
    Result - lost - appeal period running - no public notice of appeal yet
    Hoey v Revenue & Customs (PROCEDURE : INCOME TAX - IT contractor employed by offshore company) [2019] UKFTT 489 (TC) (29 July 2019)

  8. #18

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    This one interests me. How long will this take ?

    Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
    Case - TBA
    Stage - FTT
    Result - preparing for first hearing

    ----------------

    Edge closed down eventually. Their EBT scheme was defeated as far as I know because of the Rangers case. I paid up my APN so I am assuming this challenge is or was their direct employee loan scheme from 2010-2011 skint.

  9. #19

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    Quote Originally Posted by lowpaidworker View Post
    This one interests me. How long will this take ?

    Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
    Case - TBA
    Stage - FTT
    Result - preparing for first hearing

    ----------------

    Edge closed down eventually. Their EBT scheme was defeated as far as I know because of the Rangers case. I paid up my APN so I am assuming this challenge is or was their direct employee loan scheme from 2010-2011 skint.
    We will be in Tribunal within 6 months.

    The challenge on Edge is for their loan scheme 2006 (? sorry on a train with no access to my database) onwards. Rangers did not defeat that scheme. Edge will be in Tribunal Q2 2020.
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  10. #20

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    Quote Originally Posted by webberg View Post
    We will be in Tribunal within 6 months.

    The challenge on Edge is for their loan scheme 2006 (? sorry on a train with no access to my database) onwards. Rangers did not defeat that scheme. Edge will be in Tribunal Q2 2020.
    I had exposure to Marra, Kirium and Invicta (settled under CLSO1) - suspect that the arguments will be very similar to those raised in the Penfolds case (HMRC used Transfer of Assets as the main thurst of their argument which seems to be the same for the Penfolds FTT). Whilst, my interest at this point is purely academic, having settled, I would be interested to see what the FTT had to say about it - would be grateful if you could post a link once that judgement is available?

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