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Ingenious film scheme investors granted leave to appeal APN JR to the Court of Appeal

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    Ingenious film scheme investors granted leave to appeal APN JR to the Court of Appeal

    They are represented by Pinsent Masons.

    Ingenious film tax scheme investors win appeal right against HMRC - 02 Dec 2015 - Accountancy Age

    #2
    HMRC won.

    HMRC wins battle against film companies' tax avoidance scheme - BBC News

    Comment


      #3
      So is this JR appeal for the issuing of an APN or FTT?

      Comment


        #4
        Originally posted by difficulttimes View Post
        So is this JR appeal for the issuing of an APN or FTT?
        FTT

        https://www.moneymarketing.co.uk/leg...tnership-case/

        Comment


          #5
          Yeah read this
          https://www.cchdaily.co.uk/hmrc-secu...s-film-schemes

          Far more balanced article than the tripe that BBC rolled out..

          Comment


            #6
            Please, don't spread confusion. The thread is about the Rowe JR. The article is about the actual Ingenious court case.

            On top of it all, the BBC is clearly biaised.
            Look for example at the FT on the same subject: "Ingenious wins Pyrrhic victory against HMRC"

            The Rowe JR won't be heard until December.
            Help preserve the right to be a contractor in the UK

            Comment


              #7
              The BBC has basically printed the HMRC Press Release without critical comment.

              The decision runs to 350 pages and comes to a bizarre conclusion. I expect both Ingenious and HMRC to appeal it.

              The issue for this thread is whether the JR appeal due in December will go ahead with this first decision being more or less in line with the APNs issued?

              Whilst there was genuine uncertainty over the quantum of the APN, I could see a Court taking that into account. Now that there is a decision that backs up the quantum, albeit a decision that may yet be overturned, perhaps the claimants have lost some of the weight to their argument?

              If that is the situation and the case is withdrawn, what happens to all those JR's backed up behind it? Will one of those be selected to go back to the first level of the JR legal process, i.e. Administrative Court? Will some of those backed up cases, when called upon for the costs of an actual appearance, have the funds?

              Be interesting to find out.
              Best Forum Adviser & Forum Personality of the Year 2018.

              (No, me neither).

              Comment


                #8
                Rowe & Ors, R (On the Application Of) v Revenue And Customs [2017] EWCA Civ 2105 (12 December 2017)

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