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.
The De Silva claim against HMRC that was heard at the Supreme Court on June 22nd will receive its judgement on Wednesday Nov 15th.
The LTAG team will carefully review this judgement to determine its implications, especially on those who have made carry back claims, and those who are part of S54 agreements with HMRC. We will also review what the judgement may imply for HMRC’s powers of recovery.
To the best of our knowledge there are no other cases in the High Court, Court of Appeal or Supreme Court diaries relating to HMRC’s powers of recovery. The LTAG case will therefore be the deciding case in regard of what HMRC needs to lawfully do in order to recover repayments made to taxpayers.
On June 22nd the Supreme Court will hear another related case to the LTAG claim after which there are no other related claims in the court diary.
The claim being heard is for an individual who made a carry back loss claim in the past and HMRC may not have used the correct enquiry mechanism to challenge that claim. If they did not, they are out of time to make any other alterations.
Some LTAG claimants have also made claims for prior years. Equally, many LTAG claimants have claims made for relief in the same year.
Over and above the claim to be heard at the Supreme Court on June 22nd the claim LTAG makes is that to recover any repayment HMRC needs to follow certain statutory steps. A discussion of these statutes will not be part of the related claim on June 22nd.
The LTAG team will nonetheless attend the hearing and provide an update to all LTAG members.