LTAG is a solution (Judicial Review action) to protect the initial tax relief position of certain individuals, the effect of which, if successful, would prevent HMRC from being able to recover, with interest, repayments of tax, regardless of the ultimate outcome of any separate disputes between HMRC and the tax schemes.

LTAG is not another litigation firm. It is an Association of Members who are coming together to share costs and expertise purely for the purpose of an action for Judicial Review.

LTAG has one of the strongest teams which could be put together for such a case including tax consultancy, HMRC litigation expertise, QC Tax Counsel and action group management. Members of the advisory group to LTAG have previously secured multiple settlement successes with HMRC. As an Association, LTAG has clear rules to ensure that it is run professionally.

The LTAG claim is based on a clear interpretation of the taxing statutes. Court procedure has been strictly adhered to so as not to fail procedurally. HMRC’s defences to LTAG’s claim have been received as part of the court disclosure protocol. Recent Court decisions demonstrate a clear desire by the judiciary to implement the law. Imminent other Court decisions are likely to lend weight to the LTAG claim. The LTAG claim has been reviewed by numerous legal, accounting and tax advisors, on behalf of their clients who have subsequently joined LTAG.

The claim, which is independent of any single promoter, has taken four years to date and is now at the Court of Appeal.

It is not concerned with what an LLP or partner did or did not do but rather what has HMRC done or not done as is statutorily required of them. In many instances, HMRC did not implement statutory requirements and, should the LTAG claim win, will not be able to recover repayments of tax relief previously awarded.

If you would like more information about LTAG please complete the enquiry form at our page JOIN LTAG

LTAG Court of Appeal Hearing held on Feb 4th 2020

The LTAG Court of Appeal hearing went ahead yesterday and was heard by Lord Justices Irwin and Henderson and Mr Justice Mann.

As claimants we went first and had the responsibility of explaining all the necessary statutes and relevant case law.  HMRC presented after us concentrating on points of evidence with, surprisingly, limited attempt to explain the law.  We summed up and refuted the points of law HMRC did make.

Since we had a bulk of the responsibility to explain the law the Justices directed most of their questions at us which we believe we dealt with well.  The Justices had fewer but no less probing questions for HMRC since by that point they understood the points of law in this claim much better.

Lord Justice Henderson is probably the best tax judge at the Court of Appeal so we were pleased to have him hearing the case.  He has the reputation of wanting to understand and apply the law. Lord Justice Irwin and Mr Justice Mann, albeit not tax experts did engage with the hearing in a detailed, fair and even handed manner.

David and I were in attendance along with our solicators from Bird & Bird.  Thomas Chacko of Pump Court presented our claim.

We understand the Court of Appeal is quite prompt in delivering their judgements. We are led to believe a judgement is likely in the next 4-12 weeks.

We have a positive view of the likely judgement,  details will be made available to LTAG members in the next few days.

LTAG Claim Re-opens for New Members

In light of the improved status of the LTAG claim, the LTAG claim has this week been re-opened for new memberships should individuals have fact patterns that match the common issues of existing lead claimants.

If you have had a repayment of tax made to you and HMRC have taken a substantial time to ask for its return, often with interest, then you may be able to claim, in conjunction with other LTAG members, that it is not repayable.

Contact us for a free consultation to determine your position.