Hi, thanks for reopening the thread, I just wanted to update for anyone that was following this thread or similar threads as it seems to have gone quiet recently. I now have legal representation from independent tax (the same company that represented Huntly). They have applied for a ‘stay’ in my case due to the similarities in other cases and also that I have my case joined to the ‘tweddle group’ which I believe are a group of people that were also victims of EIS scam albeit through a different agent to Alan maxwell, fast tax rebates etc. HMRC have submit their pack to the tribunal today and have included the following legislations and cases. Legislation Reg. 8 Income and Corporation Taxes (Electronic Communications) Regulations 2003 SI2003282 146 Section 157 Income Tax Act 2007 - Eligibility for EIS relief 147 - 148 Section 203 Income Taxes Act 2007 - Entitlement to claim 149 - 150 Legislation (cont...) Section 28A Taxes Management Act 1970 - Completion of enquiry into personal or trustee return 151 - 155 Section 31 Taxes Management act 1970 - Right of appeal 156 - 159 Section 49(D) Taxes Management Act 1970 - Notifying appeal to the Tribunal 160 - 161 Section 50 Taxes Management Act 1970 - Procedure 162 - 166 Section 9A Taxes Management Act 1970 - Notice of Enquiry 167 - 170 Case Law HMRC v Woodstream Europe Ltd [2018] UKUT 398 (TCC) 171 - 186 Huntly v HMRC [2022] UKFTT 00135 (TC) 187 - 205 McCumisky v HMRC [2022] UKFTT 128 (TC) 206 - 217 R & J Birkett (trading as The Orchards Residential Home, Dunmore Residential Home, Kingland House Residential Home, The Firs Residential Home, Merry Hall Residential Home) v HMRC [2017] UKUT 89 (TCC) 218 - 234 Revenue and Customs Commissioners v Khawaja [299] BTC 123croner-i-tax-and-accounting-export 235 - 251

Thankfully, from 15 March 2023 it is no longer possible for a taxpayer to assign income tax repayments to an agent, which should remove the incentive for this type of fraud. Interesting...

@slick132 hi slick, yes I’ve read through the judges ruling in the Robson appeal. It is a different agent but the similarities are there and the agents could be linked due to the EIS claim being made into Cryoblast. I’m not getting my hopes up just yet but it is good that someone else has at least had some success.

Hmrc have just sent me this. They originally asked that tribunal dismiss the case but I’m guessing it’s now going ahead? List of documents.pdf

20221221 Statement of Case_Bentley R.pdf

There are some similarities but mine is longer. They refer to other cases that I have no knowledge of. Revenue and Customs v Khawaja [229] BTC123) 61. In consideration of the Tribunals jurisdiction, HMRC note the principles summarised by the Upper Tribunal in R & J Birkett (trading as The Orchards Residential Home,Dunmore Residential Home, Kingland House Residential Home, The Firs Residential Home, Merry Hall Residential Home) v HMRC [2017] UKUT 89 (TCC)(Nugee J and Judge Ashley Greenbank) at [30]: Dixon dealt with FTR, I never had any dealings with FTR only MTR. However, HMRC paid to FTR. 99. The Respondents note the Appellant’s comments that he did not authorise Fast Tax Rebate Ltd to act on his behalf. Fast Tax Rebate Ltd were shown as the repayment nominee on the Self-Assessment returns. The Respondents submit that the Appellant was in agreement for Max Tax to submit forms on his behalf and evidence, in the form of messages, demonstrates that Max Tax submitted the returns . 100. The Appellant has provided evidence to show that he received two bank payments which clearly state that they are from ‘Fast Tax Rebates’ and that they relate to a ‘tax refund’.

I have just received a copy of HMRC’s statement of case. They have requested that the tribunal rejects the appeal. I can upload if anyone would find it useful to see the full statement.

Hi Dixon, have you seen my thread? I got the same email a few days ago.

Hi, Yes thanks, I keep up to date with all related threads. I get notifications for each post. I will keep you updated if I hear anything back before the December deadline.

Today’s update... DIRECTION SOUGHT 1. The Respondents apply for the following direction under Rule 5(3)(a) The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2020: “The time limits for the Respondents’ to provide the Respondents Statement of Case is extended until 5pm on 22 December 2022. GROUNDS FOR APPLICATION 2. In accordance with the directions dated 26 August 2022, the Respondents are due to serve the Respondents Statement of Case on 24 October 2022. 3. The Respondents now seek an additional 60 days to comply with the direction as the Respondents are holding ongoing discussions with the stakeholders to confirm HMRC’s position and to finalise the draft Statement of Case. 4. As the Tribunal are aware, there are a number of similar appeals now being appealed and the discussions are necessary to ensure any defence of the case is robust and may also lead to a narrowing of the issues under appeal. The Respondents contend there is no prejudice to the Appellant. CONCLUSION OFFICIAL 5. In view of the overriding objective at Rule 2 and in accordance with Rule 5 of the Tribunal Rules, the Respondents consider that the extension of time requested is reasonable and proportionate and respectfully request the direction be granted.

Yes, both the tribunal and hmrc have my email address. Shortly after this hmrc emailed me with the email address and phone number of a litigator but I’m guessing there is more to come and I don’t need to do anything just yet?

I received communication from the tribunal. “If the respondents do not object, they have been instructed to deliver to you a statement of case within 60 days from the date of this letter. You will then have 42 days in which to provide a list of documents to the Tribunal and the respondent unless the Tribunal directs otherwise. communications in this appeal: The Tribunal directs that, if you have not already done so on your notice of appeal, you must within 14 days notify the Tribunal and the other party of your email address or notify the Tribunal that you do not have one.” Is it just a case of waiting for communication from HMRC now?

Thanks HB. I am hoping regulation 8 “Delivered without my knowledge and connivance” can be applied to my case as my dealings were with Max tax but payments were made by fast tax. I have no emails, messages etc dealing with fast tax. Also, my independent review stated that once my details were obtained they impersonated me to submit returns as opposed to acting on my behalf.

Yep. It’s disgusting. I “owe” £12k. Everyone is in the same boat unfortunately. I have been following all of the threads on this site and I was going to include the Huntly and mccumiskey cases in my own appeal but it seems pointless after reading through your last post.

What happens now then Dixon? I assume hmrc will allow you to set up a payment plan?