BN66 - the road to Judicial Review

[travellingknob]

Interest & Penalties

Hi all, while we're all waiting for the JR, i'm just wondering if there's any sort of argument that interest payments cannot be backdated as any retrospective tax due did not become due/payable until the IR passed BN66 into law ? Thus interest arising cannot start accrueing before April2008. Does that sort of arguement hold any substance ? The same arguement applies to any penalties.
If so, does anyone know if Montpelier have raised the issue ? Winning even a partial decision on interest alone would help many of us out of this hole (forgive me for being gloomy that we'll loose the bigger arguement).

Another question: If you've appealed can you still choose to go to the commissioners for a decision on your own circumstances separately to the outcome of the JR ? For instance, there might be an argument specific to your own case that needs to be settled in addition to the wider questions about the scheme. Indeed can you choose to go to the commissioners separately now anyway ?

[bollox]

Hi all, while we're all waiting for the JR, i'm just wondering if there's any sort of argument that interest payments cannot be backdated as any retrospective tax due did not become due/payable until the IR passed BN66 into law ? Thus interest arising cannot start accrueing before April2008. Does that sort of arguement hold any substance ? The same arguement applies to any penalties.
If so, does anyone know if Montpelier have raised the issue ? Winning even a partial decision on interest alone would help many of us out of this hole (forgive me for being gloomy that we'll loose the bigger arguement).

Another question: If you've appealed can you still choose to go to the commissioners for a decision on your own circumstances separately to the outcome of the JR ? For instance, there might be an argument specific to your own case that needs to be settled in addition to the wider questions about the scheme. Indeed can you choose to go to the commissioners separately now anyway ?

but S58 is the law of the land at the moment so until its overturned what will going to the SC do for you ?

[travellingknob]

but S58 is the law of the land at the moment so until its overturned what will going to the SC do for you ?

well i did say there could be particular circumstances to your own case. One example might be the IR were outside te time limits to start an investigation for a particular year. I can think of others.

[DonkeyRhubarb]

Another question: If you've appealed can you still choose to go to the commissioners for a decision on your own circumstances separately to the outcome of the JR ? For instance, there might be an argument specific to your own case that needs to be settled in addition to the wider questions about the scheme. Indeed can you choose to go to the commissioners separately now anyway ?

Your CNs have been appealed on Human Rights grounds, so I doubt the SC could even look at this while the matter is in the hands of a higher court.

My advice would be to sit tight and await the outcome of the JR. With a bit of luck, we should get a ruling by the end of Feb.

[Lazylobster]

So, what with all the snow and ice of late. Is the 19th of this month set in stone for the JR ? Or can one of the parties ask for a delay ?

LL

[BrilloPad]

So, what with all the snow and ice of late. Is the 19th of this month set in stone for the JR ? Or can one of the parties ask for a delay ?

LL

I doubt a request for delay would be well received. I can't se our side wanting one anyway. No doubt HMRC want to delay the day they get their ass kicked.

[silver_lining]

Which day ?

Just wondering do we think it will go to three days..

planning on attending at some stage, wondering whether D1 D2 or D3 is best option...

thoughts..?

[DonkeyRhubarb]

Just wondering do we think it will go to three days..

It was only going to be 3 days if PwC had joined in but since they decided to go their own way it's now scheduled to last 2 days.

[bollox]

It was only going to be 3 days if PwC had joined in but since they decided to go their own way it's now scheduled to last 2 days.

must have missed this - what are PWC doing ?? - thought their appeal had been rolled into our JR ??

[DonkeyRhubarb]

must have missed this - what are PWC doing ?? - thought their appeal had been rolled into our JR ??

PwC have decided not to participate in our JR.

Instead they are going for a separate JR challenging the legislation under some article of the European Treaty (nothing to do with human rights). I believe they have got an oral hearing coming up shortly and if they get the go-ahead then their JR will be later in the year.