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...from the letter 'As a result of the Supreme Courts order, the Court of Appeal decisions are now final. The validity of the application of the retrospective legislation has now been confirmed and HMRC intends to make arrangments to finalise all open enquiries and all open appeals'.
They go on to say they will be contacting individuals in this regard.
Interesting that they refer to it as retrospective legislation when everywhere else it has been referred to as a clarification. Perhaps they only intended to clarify Padmore and retrospection was an unintended consequence?
PS. Thanks greybob for the heads up
Last edited by Emigre; 15 February 2012, 16:18.
Reason: Thanks to greybob
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Just received a letter from HMRC saying that the SC rejected the applications for permission to appeal on 7th Feb. I cant find any reference to this on the forum or have I missed something?
When will they start collecting if all goes south ?
No idea, reckon MP will be able to give a better idea of the process and timescales. I dont know how long tax tribunals take either. DR is most likely the most educated in this area.
However, I am very confident the Supreme Court will grant us permission. (Feel free to flame me if they don't)
And how totally and utterly wrong I was. I am very sorry for raising people's hopes.
PwC's application has also been refused.
Here is the reason the 3 Supreme Court judges gave for refusing our application:
The court ordered that permission to appeal BE REFUSED because the application does not raise an arguable point of law of general public importance which ought to be considered by the Supreme Court at this time, bearing in mind that the case has already been subject of judicial decision and reviewed on appeal and because the judgments below were plainly right.
I have been in contact with Montpelier and they are aiming to get something out shortly.
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