HMRC seek repayment Maxwell and FTR Ltd

[Rob Carr]

Hi,

I am late to this thread but after months of searching I  have just had the link forwarded to myself.

I was also scammed by fast tax rebates/Allan maxwell. Very similar to the points above.

Provided my details on the grounds of a uniform/work related expenses rebate. No mention of EIS.

Expected to pay back the full amount. Received 4k over 3 payments, hmrc wanting 12k back.

I have written to my mp, he appealed on my behalf (unsuccessful).

I reported to action fraud > forwarded to Northumbria police.

Was told there were several other victims and assured it was being looked into.

Provided hmrc with a crime number - a few weeks later the case is dropped by the police and left for hmrc to deal with “to save duplicity in the investigation”

as far as I can see hmrc are only interested in collecting the money from the victims.

I have no legal representation but have just sent off my tribunal letter this week.

Out of interest where are the people on this thread based?

I’m from fleetwood and know of 15 other people affected by this. 

[Rob Carr]

Hi, yes, Fleetwood in Lancs.

 

 

[Rob Carr]

@dixon2094 how do I go about sending you a DM? When I try it says I don’t have access

[Rob Carr]

It was just regarding #161.

HMRC asking me to repay Fast Tax Rebates Ltd scam rebate - Page 8 - HMRC - Consumer Action Group

 

I reported through action fraud and eventually got it passed to NP.

 

It went nowhere and they told me they were leaving it for hmrc.

This was sometime last summer, maybe July.

I was wanting to see if it was worth logging again.

 

Also noted that their mp is from Blackpool and I know a lot of people that live in my area but work in Blackpool that were referred though work colleagues.

 

We could potentially have mutual friends and wanted to see if he wanted to pick up/share info through Facebook etc. 

[Rob Carr]

Hi,

 

After some advice and hopefully people don’t mind sharing their information.

 

I have just had an independent review, however, I am aware of another independent review that has been conducted by another officer and the wording is very similar.

 

Both cases say “akin to providing your pin code” and “intended victims for this crime is the public purse” 

 

is it fair to say that if different hmrc officers are simply copying and pasting replies for a pre written script that this isn’t independent and I’m I within my rights to complain?

[Rob Carr]

Hi @slick132, 

 

I have read through their posts and found the content posted by yourself and others really useful. 
 

However, I am at the same point as schipoo. I have had both my review and independent review decisions upheld and recently sent off my appeal to tribunal.

 

I did this just before finding this page so wasn't aware of regulation 8 etc. 
 

Similar to mentioned on #157 of that thread I laid my appeal to tribunal out as a relay of the story rather than to question if HMRC have followed the correct processes.

 

 

 

 

 

 

[Rob Carr]

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? 

[Rob Carr]

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?

[Rob Carr]

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.

[Rob Carr]

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.

[Rob Carr]

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. 

[Rob Carr]

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’.

 

[Rob Carr]

20221221 Statement of Case_Bentley R.pdf

[Rob Carr]

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

[Rob Carr]

@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. 
 

 

[Rob Carr]

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