BN66 - Court of Appeal and beyond

[ALMAC]

STUNNED

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:



I have been in contact with Montpelier and they are aiming to get something out shortly.

Does this mean we are at the end of the line or can we still go to ECHR?

[Slobbo]

I hope I am able to retrospectively put in work expenses claims for the thousands I spent on accommodation and flights. That will at least reduce the liability a smidge.

[reckless]

Public Interst

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:



I have been in contact with Montpelier and they are aiming to get something out shortly.

I can't believe it. If the the government now has the unfettered right to change laws retrospectively, how on earth can challenging this Orwellian behaviour be judged to be 'not in the public interest'?

[DonkeyRhubarb]

Does this mean we are at the end of the line or can we still go to ECHR?

Absolutely we can still go to the ECtHR. We have exhausted all domestic remedies so there is nothing stopping us. See "I have exhausted all my domestic remedies..."
FAQs- The Supreme Court

The problem is HMRC will probably want their money sooner rather than later. It could take years to even get a yes/no decision to a hearing in Strasbourg. Steed/KPMG applied 3 years ago and they are still waiting.

[PlaneSailing]

I can't believe it. If the the government now has the unfettered right to change laws retrospectively, how on earth can challenging this Orwellian behaviour be judged to be 'not in the public interest'?

Because we're little people, unlike Julian Assange who gets his own press release.

Am I right in thinking that this is the new possibility ? :

1st tier tax tribunal
Upper tax tribunal
Judicial Review in High Court
Court of Appeal
Supreme Court

this time with tax arguments instead of Human Right?

HMRC may be claiming from my estate by the time that lot
happens .

[Toocan]

...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.

This is a good time for us all to remember that the Supreme Court was only asked whether Parliament had the right to make s.58 retrospective. They were not asked about the application of s.58. That is, it was a human rights challenge.

MP have previously said (in their newsletters) that they will take the matter to Europe. In addition, it was previously reported on here that HMRC stated, in court, that they would not attempt to collect while the legal process was on going.

If they were to collect, and a European Court of Human Rights case was ongoing, then would they then be declaring that the UK no longer respects Human Rights? I don't know the answer to that question.

It would now appear that the UK can make any retrospective tax laws that they wish....

[PlaneSailing]

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.

Looks like 58% of standard/complex cases of First Tier cases get looked at within 70 weeks. So it doesn't like like a particularly speedy process.

[helen7]

Hope everybody made preperations for this. I would hope that Montp can put together an arugement to eliminate the interest up to the point at which this change was announced.

I am shocked that many of my collegues have used loan and EBT based schemes for the last 10 years and have NEVER been challenged. Many of them continue to use them. I do not understand why this one scheme has been targeted and rest left to 'get away with it'.

[Emigre]

Does this mean we are at the end of the line or can we still go to ECHR?

There are still a number of routes available.

1. ECHR - MontP have previously indicated their willingness to take it to Europe
2. Tax Tribunals -
3. Wait for MontP update
4. Anywhere without an extradition agreement - we could probably charter a flight to the Isle of Wight.

The most important point right now is deferral of collection by the Rottweilers at HMRC which can be achieved through the Tax Tribunal. Second issue is to wait for MontP's guidance.

A while ago I was asked by HMRC whether I would be prepared to abide by the decisions of 4 test cases. I agreed and am still waiting for those cases to be heard at the Tribunal. Those test cases were initiated prior to s58 and were based on the legislation as it was. I would argue that those cases should still be heard as was.

I regret the fact that the promoters collectively did so little ahead of the enactment of S58, and have not exactly worked together since. This cannot have helped our cause.

One interesting feature now is that as the law stands it is ok for HMRC to go back and amend any tax they like almost as far back as they like. Seems that backdating the basic rate to 30% for the last 10 years would do wonders for the budget deficit, and apparently all legal.

[OneUnited]

Absolutely we can still go to the ECtHR. We have exhausted all domestic remedies so there is nothing stopping us. See "I have exhausted all my domestic remedies..."
FAQs- The Supreme Court

The problem is HMRC will probably want their money sooner rather than later. It could take years to even get a yes/no decision to a hearing in Strasbourg. Steed/KPMG applied 3 years ago and they are still waiting.

I just can't believe MP I phoned them at 14:50 and they knew nothing.

DR please do not feel bad you have been a strength to me and I am sure many others over the last few years it's not your fault.

Any further information you receive would be gratefully appreciated.