On Feb 7th 2018 the High Court passed a decision on a claim, Knibbs & Barrett -vs- HMRC, that has elements that relate to the De Silva case. It is the first decision post De Silva that utilises the De Silva Supreme Court decision.
The Knibbs case related almost entirely to carry back claims and has significant similarities to the De Silva case.
Justice Warren decided in favour of HMRC in the Knibbs case.
LTAG are evaluating that decision to see the impact on repayments made to taxpayers who had carry back claims.
The High Court, HMRC and LTAG have agreed that the LTAG Claim to question HMRC’s powers of recovery will be heard on June 21st and June 22nd at the High Court in London.
The hearing will be the first time ever that a substantive claim has been made that clarifies the legal powers HMRC may have to recover repayments of tax made to taxpayers in the past.
The LTAG hearing will bring together prior decisions made in Derry, De Silva and others as well as bring forward significant new legal arguments that have never been well discussed in prior claims against HMRC.
With the hearing date finally set, formal statements of claim and defence from LTAG and HMRC are already being exchanged.
If you have an interest in this claim and how it may apply to you please complete the enquiry form on the Join page of this web site.