Loan Charge Declaration: HMRC application to strikeout refused by the High Court

Loan Charge Declaration: HMRC application to strikeout refused by the High Court

Setu Kamal appeared before the High Court of Justice Queen’s Bench Division, which concerns the strikeout application made by HMRC.

The High Court has refused the strikeout application made by HMRC, which was seeking that the Loan Charge Declaration be struck out. Master Dagnall held that the tax exclusivity principle does not mean that the taxpayer has to wait and go to the tribunal but that he can seek to resolve the matter through the courts. The judgement also concluded that the appropriate forum in which to seek the declaration was Judicial Review and not Part 8. The judge also states at paragraph 162 that the Administrative Court is likely to extend that JR time limits. However, in order to protect the claimants from the eventuality that it does not, the Part 8 claims would be stayed in the meantime.

The proceedings will therefore be initiated in JR unless this decision is appealed. Sign ups for Loan Charge Declaration continue.

Please see link to the judgment attached HERE.

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