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.