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.
As with many legal claims against HMRC, just days before the substantive Judicial Review hearing scheduled for Jan 26 2017 HMRC requested additional time from the LTAG team and from the Court. In preparation for the hearing, LTAG had undertaken a substantial amount of legal work in order to submit detailed claims in response to defences put forward by HMRC. LTAG’s and HMRC’s papers had been lodged at the High Court. Because of this process, LTAG has been able to identify exactly what HMRC believes are its key defences. LTAG and its legal team have a firm view that those defences are not correctly based in law. The LTAG claim will seek to prove this in Court.
Albeit this means a short delay for the initial substantive hearing, LTAG are pleased with the adjournment since it allows the claim to better prepared.
For LLP partners, the good news is that they can still join the LTAG claim.
Please contact us directly, JOIN LTAG, or via your preferred promoter, agent or representative as soon as possible so that we may assess your case on an individual basis.
The LTAG claim was today granted permission by the High Court for its claim against HMRC to be heard. The date is to be fixed but is anticipated to be early in 2017.
The claim is summarised by both parties as being whether HMRC has the power to compel a taxpayer to repay a sum that had been paid out as a tax repayment without raising an assessment.
The implications are profound since assessments have time limitations which in some instances HMRC has not met.