In the course of the last months the LTAG team has made it clear to HMRC that it represents the interests of a wide body of LLP members who have the same fact pattern as the lead claimants in the case.
LTAG members have a wide range of fact patters but have in common the claim that having claimed sideways or carry back relief HMRC in some instances has not requested repayment of overpaid relief within statutory timeframes.
Given the increasing membership for case management purposes LTAG has a number of agreements with HMRC so as to add members into the LTAG claim in an efficient manner.
Often the point is made by tax-payers that if a court makes a certain judgement is not possible to wait for that judgement and to then have it applied to their own circumstance.
Were it to be so simple!
Each case rests on its own merits and on the merits of the evidence presented for claimant/claimants. In a tax dispute it is certain that HMRC would contend there is no precedence between a tax-payer’s situation and those of another case. HMRC would most likely ask that a tax-payer goes to court to separately defend their position. Of course, HMRC knows that most tax payers cannot afford this route by themselves and so there it ends.
Our experience is that the case that LTAG will present will be applicable to its claimants and solely to those.