BN66 - Round 2 (Court of Appeal)

[DonkeyRhubarb]

N.B This is a continuation of the previous BN66 thread:
http://forums.contractoruk.com/accou...ement-day.html

Current State of Play
19th July 2011

!!!! Breaking News !!!!

The judgment will be handed down by the Court of Appeal on Monday 25th July @ 10am in Court 70

http://www.justice.gov.uk/guidance/c...peal-civil.htm


Various parties are challenging the retrospective element of Section 58 of the Finance Act 2008 (also known as BN66 - Budget Note 66).

Montpelier Case

Montpelier are challenging the legislation on the grounds that it breaches Human Rights. A Judicial Review was held on 19/20th January 2010 which went in favour of HMRC but Montpelier are appealing.

Judicial Review judgment:
Huitson, R (on the application of) v Revenue and Customs [2010] EWHC 97 (Admin) (28 January 2010)

• Montpelier appealed the High Court decision and a hearing was held in the Court of Appeal 2nd-4th November 2010. We are now waiting for the court to hand down a judgment.
  
  Court's status of Montpelier's appeal:
  Case Tracker for Civil Appeals
  

PwC Case

They are representing a consortium of property developers, and are challenging the legislation on different grounds, namely "free movement of capital" (art 56 of the EU Treaty).

• PwC's case was heard in the Court of Appeal together with Montpelier's, and a judgment is due at the same time (see above).
  

Steed/KPMG Case

Like Montpelier, they are challenging the legislation on Human Rights grounds, but they have applied directly to the European Court of Human Rights.

• They are still waiting for a response to their application.

Wealth Management Companies

It is rumoured that several other companies promoted the scheme to their clients.

• No details are known at present as to what action, if any, these companies are taking.

Accrued Interest

The following percentages are rough estimates as of June 2011 to be used as a guide only. Currently, interest* is accruing at 2.5% p.a.

Tax Year...........%
2001/2.............52
2002/3.............45
2003/4.............39
2004/5.............32
2005/6.............25
2006/7.............18
2007/8.............10

* HMRC charge bank base + 2%

[BolshieBastard]

DR, thanks for the info regarding the CTD time on the locked other thread.

[elpinar]

DR, thanks for the info regarding the CTD time on the locked other thread.

and i was going to reply saying - dont remember how long mine took - but it was long enough for me to forget it was on its way and have my stomach lurch when the dreaded brown HMRC type envelope was wating for me on the floor !!

[KiwiGuy]

and i was going to reply saying - dont remember how long mine took - but it was long enough for me to forget it was on its way and have my stomach lurch when the dreaded brown HMRC type envelope was wating for me on the floor !!

Talking about stomach lurches has anyone started recieved threatening letters since the case was lost

[Toocan]

For anyone who thinks the UK is Sovereign

http://www.telegraph.co.uk/finance/f...vereignty.html

[Toocan]

Interesting to note that Milne was representing.

This non-dom point argument is in no way related to our situation or argument, the legal side of what constitues non-dom is very vague; I know this as I had looked into it myself many times; however the common theme of retroexecution continues.

Are we as a group just overly aware of retro litigation now because of whats happening to us... or has this just all surfaced recently ....it feels like a dream.

I am not sure where this leaves us or anyone for that matter, it has gone too far... alas I have no idea what we or anyone can do about it. Its think its going to take some bigwig influence or taps on the shoulder. The whole structure Parliament, Government, Judicary all seem to be singing the same tune...... I just find it a little strange even, statisically that all these rulings should end the same, when on the face of it.... they are at worst 50/50.....

One of these up coming challenges has to break the mould !

It is interesting to compare this case to the s660 case - HMRC had treated people in a certain way for years then suddenly changed their mind with no warning. That IS a form of retrospection, I suppose it is retrospective administration rather than retrospective law.

[smalldog]

It is interesting to compare this case to the s660 case - HMRC had treated people in a certain way for years then suddenly changed their mind with no warning. That IS a form of retrospection, I suppose it is retrospective administration rather than retrospective law.

I dont understand how a public sector body can just change tack at a Whim without a full and public audit trail showing how and why they came to that conclusion. When I worked for TFL we had to record and justify taking a SH*T, let alone change in departmental or body strategy, so why and how can HMRC just make unilateral decisions at will without question?? If TFL just decided to increase fares by say 100% they would have to justify and be able to prove conclusively why, when and how they came to that conclusion....Another example of HMRC seeming to have veto and big claws without any ringmaster to keep them in check...better keep your eye on Timms Gordie, he's got a big ego!

[OldITGitWife]

Has Anyone thought of

writing to both David Cameron and George Osborne to see what action they will take when they get into power in the next few months? This, in my humble opinion is the time to see exactly where they stand, as they will be looking for votes from all quarters. We could perhaps send an open letter from forum members, including the full history of our events (DR has everything tabled) and also bringing to their attention HMRC's recent aggressive tactics with regard to non-doms, ex-pats and non residents etc etc. I wonder if they are fully aware that it is no longer possible to arrange your own tax affairs, unless you are Tony Blair. I also understand that HMRC have a budget of £1bn to adopt their new approach. What do you think?
OldITGit

[Tax_shouldnt_be_taxing]

http://www.telegraph.co.uk/finance/f...vereignty.html

Makes the Oath of Allegiance that MP's here take look a little less than convincing then...

But - Greece has some rather nice blue water sailing. So if they end up in the bilge of Europe, it might make a rather good place to move to. Better still, they leave the EU and become the new Jersey of the Med. Hmmm

[smalldog]

tax receipts

bbc one tonight at 22:07 HMRC tax receipts massively down, worst in last 20 years, any chance thats cos they are driving people away or into avoidance.....hmmmm prophecies by any chance??? please anyone in HMRC smell the coffee, bullying wont work!!!!

ps - greece sound amazing, lets all go live there!!!!