LTAG Court of Appeal Hearing

The LTAG Court of Appeal hearing went ahead yesterday and was heard by Lord Justices Irwin, Henderson and 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 a few 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 Mann, albeit not tax experts did engage with the hearing in a detailed, fair and even handed manner.

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.

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.