Tag Archives: Judicial Review


LTAG is a solution (Judicial Review action) to protect the initial tax relief position of certain individuals, the effect of which, if successful, would prevent HMRC from being able to recover, with interest, repayments of tax, regardless of the ultimate outcome of any separate disputes between HMRC and the tax schemes.

LTAG is not another litigation firm. It is an Association of Members who are coming together to share costs and expertise purely for the purpose of an action for Judicial Review.

LTAG has one of the strongest teams which could be put together for such a case including tax consultancy, HMRC litigation expertise, QC Tax Counsel and action group management. Members of the advisory group to LTAG have previously secured multiple settlement successes with HMRC. As an Association, LTAG has clear rules to ensure that it is run professionally.

The LTAG claim is based on a clear interpretation of the taxing statutes. Court procedure has been strictly adhered to so as not to fail procedurally. HMRC’s defences to LTAG’s claim have been received as part of the court disclosure protocol. Recent Court decisions demonstrate a clear desire by the judiciary to implement the law. Imminent other Court decisions are likely to lend weight to the LTAG claim. The LTAG claim has been reviewed by numerous legal, accounting and tax advisors, on behalf of their clients who have subsequently joined LTAG.

The claim, which is independent of any single promoter, has taken four years to date and is now at the Court of Appeal.

It is not concerned with what an LLP or partner did or did not do but rather what has HMRC done or not done as is statutorily required of them. In many instances, HMRC did not implement statutory requirements and, should the LTAG claim win, will not be able to recover repayments of tax relief previously awarded.

If you would like more information about LTAG please complete the enquiry form at our page JOIN LTAG

LTAG JR hearing date to be announced shortly

The LTAG team has been working closely with Counsel, HMRC and the Courts to agree the procedure by which the LTAG claim will be heard within the next few months.  HMRC has already agreed the protocol and once all diaries have been confirmed we will be able to set the LTAG hearing date.  We anticipate this will be within the next two weeks.

In the meantime, we have had extensive discussion with Counsel and our Solicitors to take into consideration how the latest tax related decisions may impact the LTAG claim.

LTAG members will shortly be receiving a strictly confidential briefing.

Once a hearing date is set we will post that date on this web site.


LTAG Judicial Review now clear to be heard

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.