Tribunal and beyond

[Iliketax]

If the UTT refuses Leave, an application can be made to the Civil Courts. Im not sure if this is to the High Court or Court of Appeal but again, the test is high to succeed.

Court of Appeal. I'm waiting to hear about a case where the UT refused permission (but the Court of Appeal goes on holiday today so who knows when I will hear).

[BolshieBastard]

Court of Appeal. I'm waiting to hear about a case where the UT refused permission (but the Court of Appeal goes on holiday today so who knows when I will hear).

Thanks. I thought it was more likely to be the CoA.

[lowpaidworker]

I think Webberg mentioned some cases going to tribunal. Does anyone know what these cases are and which Schemes are impacted?

Is there a list anywhere.

[webberg]

I think Webberg mentioned some cases going to tribunal. Does anyone know what these cases are and which Schemes are impacted?

Is there a list anywhere.

So far in Tribunal.

Scheme - Sandfield (very similar to TRM)
Case - Boyle
Stage - FTT
Result - lost, no appeal

Scheme - Penfolds/Hamilton
Case - Hoey
Stage - FTT
Result - lost - appeal period running - no public notice of appeal yet

Scheme - Montpelier DTA
Case - Lancashire, Lee
Stage - FTT
Result - not yet published

Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
Case - TBA
Stage - FTT
Result - preparing for first hearing

[Snooky]

So far in Tribunal.

Scheme - Sandfield (very similar to TRM)
Case - Boyle
Stage - FTT
Result - lost, no appeal

Scheme - Penfolds/Hamilton
Case - Hoey
Stage - FTT
Result - lost - appeal period running - no public notice of appeal yet

Scheme - Montpelier DTA
Case - Lancashire, Lee
Stage - FTT
Result - not yet published

Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
Case - TBA
Stage - FTT
Result - preparing for first hearing

At the risk of appearing ignorant, are these people going to the tribunal to oppose the application of the loan charge on their scheme, or APNs, or what?

If one of these cases is decided in favour of the taxpayer and that decisin is supported on appeal, what implication, if any, does that have for other members of the same scheme?

[webberg]

At the risk of appearing ignorant, are these people going to the tribunal to oppose the application of the loan charge on their scheme, or APNs, or what?

If one of these cases is decided in favour of the taxpayer and that decisin is supported on appeal, what implication, if any, does that have for other members of the same scheme?

There are no cases in Tribunal relating to the loan charge as no assessments on that have been issued. The first ones coming due will be January next year.

APN cannot be appealed and instead have pursued a course via Judicial Review into the Administrative Court where all have so far lost their claim that the APN is in some manner invalid.

The cases listed are all concerned with whether the analysis of liability as determined by HMRC is correct or is there another analysis that is better.

The Tribunal process and progress is described in the thread.

If at any point a case is decided and becomes final, (no more appeals) then the decision can be applied to all similar cases.

[Iliketax]

Scheme - Sandfield (very similar to TRM)
Case - Boyle
Stage - FTT
Result - lost, no appeal

Boyle v Revenue & Customs [2013] UKFTT 723 (TC) (29 November 2013)

Scheme - Penfolds/Hamilton
Case - Hoey
Stage - FTT
Result - lost - appeal period running - no public notice of appeal yet

Hoey v Revenue & Customs (PROCEDURE : INCOME TAX - IT contractor employed by offshore company) [2019] UKFTT 489 (TC) (29 July 2019)

[lowpaidworker]

This one interests me. How long will this take ?

Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
Case - TBA
Stage - FTT
Result - preparing for first hearing

----------------

Edge closed down eventually. Their EBT scheme was defeated as far as I know because of the Rangers case. I paid up my APN so I am assuming this challenge is or was their direct employee loan scheme from 2010-2011 skint.

[webberg]

This one interests me. How long will this take ?

Scheme - Steed self employed - Avenue - Marra - Kirium - Invicta - Edge - Horizon
Case - TBA
Stage - FTT
Result - preparing for first hearing

----------------

Edge closed down eventually. Their EBT scheme was defeated as far as I know because of the Rangers case. I paid up my APN so I am assuming this challenge is or was their direct employee loan scheme from 2010-2011 skint.

We will be in Tribunal within 6 months.

The challenge on Edge is for their loan scheme 2006 (? sorry on a train with no access to my database) onwards. Rangers did not defeat that scheme. Edge will be in Tribunal Q2 2020.

[CDJ]

We will be in Tribunal within 6 months.

The challenge on Edge is for their loan scheme 2006 (? sorry on a train with no access to my database) onwards. Rangers did not defeat that scheme. Edge will be in Tribunal Q2 2020.

I had exposure to Marra, Kirium and Invicta (settled under CLSO1) - suspect that the arguments will be very similar to those raised in the Penfolds case (HMRC used Transfer of Assets as the main thurst of their argument which seems to be the same for the Penfolds FTT). Whilst, my interest at this point is purely academic, having settled, I would be interested to see what the FTT had to say about it - would be grateful if you could post a link once that judgement is available?