Tag Archives: repayments

LTAG IS A SOLUTION (JUDICIAL REVIEW ACTION) TO PROTECT THE INITIAL TAX RELIEF POSITION OF CERTAIN INDIVIDUALS

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 two years to prepare. 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

Hearing date set for LTAG Claim to question HMRC Powers of Recovery

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.

 

 

De Silva Decision due on Wednesday 15th, Nov 2017

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.