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Ingenious film scheme investors granted leave to appeal APN JR to the Court of Appeal
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If that is the situation and the case is withdrawn, what happens to all those JR's backed up behind it?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.
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