The LTAG Judicial Review of HMRC’s power of recovery was adjourned, from January 2017, pending the Supreme Court hearing and judgement of the De Silva claim. Now the judgement on De Silva has been delivered the LTAG JR hearing can be re-scheduled.

The De Silva judgement largely dealt with whether, or not, HMRC used the correct enquiry mechanism for a claim that involved multiple years. That judgement concluded that HMRC did use the correct mechanism.

LTAG is concerned with the broader subject of how should HMRC recover repayments made in the past which it has decided should be returned. Broadly, these are called powers of recovery.

Naturally, many LTAG members and potential claimants have been asking us what is the impact of the De Silva judgement on HMRC’s powers of recovery. We do have strong guidance from Counsel on the impact and are seeking a range of further detailed opinions.  We are due to have these shortly.

At this point, given the sensitivity of case management, we cannot provide further comment.

Once we have cleared the way forward with HMRC on how the LTAG case will be heard we will be able to comment to our members and to potential claimants who would like to join the LTAG claim.