Hoey - Court of Appeal legal fees

[dammit chloe]

Bump. If you have open years pre-2010 you should be supporting this, not those that are still on the starting grid or practice lap which will become moot.

[lowpaidworker]

There are 3 cases on broadly the same technical issues. Higgs, Lancashire & Hoey. All consider broadly the same legal arguments (although Higgs didn’t consider the ToAA provisions.

Hoey is the most advanced. It was the first FTT decision (and the most promising given the findings on the ToAA provisions AND the first to the Upper Tribunal. That decisions, expected before Christmas, will bind those promising to take other cases to the FTT.

Hoey is THE lead case.

And no, there’s absolutely nothing in this for me. I’m helping Mr Hoey pro bono.

good luck. Unfortunately I have signed and agreeing a settlement. I would however love to see a few bloody noses if not for me but for those that are still fighting. Best of luck and am following this closely.

[Saleos]

There are 3 cases on broadly the same technical issues. Higgs, Lancashire & Hoey. All consider broadly the same legal arguments (although Higgs didn’t consider the ToAA provisions.

Hoey is the most advanced. It was the first FTT decision (and the most promising given the findings on the ToAA provisions AND the first to the Upper Tribunal. That decisions, expected before Christmas, will bind those promising to take other cases to the FTT.

Hoey is THE lead case.

And no, there’s absolutely nothing in this for me. I’m helping Mr Hoey pro bono.

That to me sounds like the agency argument which already has an appeal tribunal decision see

https://www.contractoruk.com/forums/...tt-appeal.html

[eek]

That to me sounds like the agency argument which already has an appeal tribunal decision see

https://www.contractoruk.com/forums/...tt-appeal.html

[dammit chloe]

One of the only ones that is actually worth contributing to IMO. Watch for the result of UTT due soon. If HMRC loses, which there is a good chance and therefore binding, it will need the ability to defend in SC.

Just my thought.

[Simon100]

Anyone seen the Hoey - Court of Appeal legal fees page on Gofundme? If not, I've put an extract of the page below. I'm assuming I'm not allowed to put a direct link to it, so you'll need to search for it yourself.

_____________
I am a former contractor caught up in the "Loan Charge" scandal.

Many individuals who received loans before 9 Dec 2010 incorrectly believe that as the Loan Charge no longer applies, HMRC cannot and will not tax them. This is false comfort.

HMRC is continuing to pursue income tax (and NIC) from me and thousands of others with 'open' years - those with existing enquiries or discovery assessments.

I have acted as a 'lead case' and appealed those demands to the First Tier Tax Tribunal ('FTT') (heard in July 2019 ) and to the Upper Tribunal in October 2020. Funds used to meet the costs of those appeals have now been exhausted.

There are three key issues under appeal that will have wide implications for the many thousands of taxpayers being pursued by HMRC for tax on 'pre-DR' arrangements.

1) HMRC's ability to exercise a claimed discretion to recover PAYE from individuals that ought to have been deducted by the employer/end user/agency (notwithstanding that HMRC did not carry out the necessary steps to protect its position within the statutory time limits).

2). The availability of a credit to contractors for the PAYE that employers/end users/agencies ought to have deducted (it matters not which).

3) The application of the Transfer of Assets Abroad legislation to income received by the (offshore) employer which HMRC asserts contractors had a 'power to enjoy'.

The FTT found that the income of the person abroad was nil for these purposes.

These issues were argued before Judge Raghavan and Mr Justice Johnson in the Upper Tribunal in October 2020. The decision of the Upper Tribunal is awaited.

Whilst my legal team is cautiously optimistic of victory we all expect HMRC to appeal in the event that we succeed. As I wish to in the event that HMRC's arguments prevail in the Upper Tribunal.

This page therefore seeks to raise funds for any such appeal.

A letter sent by my solicitors, RPC, to my tax advisor setting out those costs can be accessed here:

RPC letter re costs

All funds raised will be remitted to RPC

No other parties will be paid from the funds raised.

I am being assisted by my tax advisor, Matt Hall, on a pro bono basis. He does not charge me for his own assistance.

If funds raised exceed the costs of the appeal (for example if the appeal is successful and I am able to recover some of my own legal costs), any surplus will be contributed to MIND in recognition of the mental health issues many facing HMRC's pursuit of taxes not properly due from them have suffered.