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    • further polished WS using above suggestions and also included couple of more modifications highlighted in orange are those ok to include?   Background   1.1  The Defendant received the Parking Charge Notice (PCN) on the 06th of January 2020 following the vehicle being parked at Arla Old Dairy, South Ruislip on the 05th of December 2019.   Unfair PCN   2.1  On 19th December 2023 the Defendant sent the Claimant's solicitors a CPR request.  As shown in Exhibit 1 (pages 7-13) sent by the solicitors the signage displayed in their evidence clearly shows a £60.00 parking charge notice (which will be reduced to £30 if paid within 14 days of issue).  2.2  Yet the PCN sent by the Claimant is for a £100.00 parking charge notice (reduced to £60 if paid within 30 days of issue).   2.3        The Claimant relies on signage to create a contract.  It is unlawful for the Claimant to write that the charge is £60 on their signs and then send demands for £100.    2.4        The unlawful £100 charge is also the basis for the Claimant's Particulars of Claim.  No Locus Standi  3.1  I do not believe a contract with the landowner, that is provided following the defendant’s CPR request, gives MET Parking Services a right to bring claims in their own name. Definition of “Relevant contract” from the Protection of Freedoms Act 2012, Schedule 4,  2 [1] means a contract Including a contract arising only when the vehicle was parked on the relevant land between the driver and a person who is-   (a) the owner or occupier of the land; or   (b) Authorised, under or by virtue of arrangements made by the owner or occupier of the land, to enter into a contract with the driver requiring the payment of parking charges in respect of the parking of the vehicle on the land. According to https://www.legislation.gov.uk/ukpga/2006/46/section/44   For a contract to be valid, it requires a director from each company to sign and then two independent witnesses must confirm those signatures.   3.2  The Defendant requested to see such a contract in the CPR request.  The fact that no contract has been produced with the witness signatures present means the contract has not been validly executed. Therefore, there can be no contract established between MET Parking Services and the motorist. Even if “Parking in Electric Bay” could form a contract (which it cannot), it is immaterial. There is no valid contract.  Illegal Conduct – No Contract Formed   4.1 At the time of writing, the Claimant has failed to provide the following, in response to the CPR request from myself.   4.2        The legal contract between the Claimant and the landowner (which in this case is Standard Life Investments UK) to provide evidence that there is an agreement in place with landowner with the necessary authority to issue parking charge notices and to pursue payment by means of litigation.   4.3 Proof of planning permission granted for signage etc under the Town and country Planning Act 1990. Lack of planning permission is a criminal offence under this Act and no contract can be formed where criminality is involved.   4.4        I also do not believe the claimant possesses these documents.   No Keeper Liability   5.1        The defendant was not the driver at the time and date mentioned in the PCN and the claimant has not established keeper liability under schedule 4 of the PoFA 2012. In this matter, the defendant puts it to the claimant to produce strict proof as to who was driving at the time.   5.2 The claimant in their Notice To Keeper also failed to comply with PoFA 2012 Schedule 4 section 9[2][f] while mentioning “the right to recover from the keeper so much of that parking charge as remains unpaid” where they did not include statement “(if all the applicable conditions under this Schedule are met)”.     5.3         The claimant did not mention parking period, times on the photographs are separate from the PCN and in any case are that arrival and departure times not the parking period since their times include driving to and from the parking space as a minimum and can include extra time to allow pedestrians and other vehicles to pass in front.    Protection of Freedoms Act 2012   The notice must -   (a) specify the vehicle, the relevant land on which it was parked and the period of parking to which the notice relates;  22. In the persuasive judgement K4GF167G - Premier Park Ltd v Mr Mathur - Horsham County Court – 5 January 2024 it was on this very point that the judge dismissed this claim.  5.4  A the PCN does not comply with the Act the Defendant as keeper is not liable.  No Breach of Contract   6.1       No breach of contract occurred because the PCN and contract provided as part of the defendant’s CPR request shows different post code, PCN shows HA4 0EY while contract shows HA4 0FY. According to PCN defendant parked on HA4 0EY which does not appear to be subject to the postcode covered by the contract.  6.2         The entrance sign does not mention anything about there being other terms inside the car park so does not offer a contract which makes it only an offer to treat,  Interest  7.1  It is unreasonable for the Claimant to delay litigation for  Double Recovery   7.2  The claim is littered with made-up charges.  7.3  As noted above, the Claimant's signs state a £60 charge yet their PCN is for £100.  7.4  As well as the £100 parking charge, the Claimant seeks recovery of an additional £70.  This is simply a poor attempt to circumvent the legal costs cap at small claims.  7.5 Since 2019, many County Courts have considered claims in excess of £100 to be an abuse of process leading to them being struck out ab initio. An example, in the Caernarfon Court in VCS v Davies, case No. FTQZ4W28 on 4th September 2019, District Judge Jones-Evans stated “Upon it being recorded that District Judge Jones- Evans has over a very significant period of time warned advocates (...) in many cases of this nature before this court that their claim for £60 is unenforceable in law and is an abuse of process and is nothing more than a poor attempt to go behind the decision of the Supreme Court v Beavis which inter alia decided that a figure of £160 as a global sum claimed in this case would be a penalty and not a genuine pre-estimate of loss and therefore unenforceable in law and if the practice continued, he would treat all cases as a claim for £160 and therefore a penalty and unenforceable in law it is hereby declared (…) the claim is struck out and declared to be wholly without merit and an abuse of process.”  7.6 In Claim Nos. F0DP806M and F0DP201T, District Judge Taylor echoed earlier General Judgment or Orders of District Judge Grand, stating ''It is ordered that the claim is struck out as an abuse of process. The claim contains a substantial charge additional to the parking charge which it is alleged the Defendant contracted to pay. This additional charge is not recoverabl15e under the Protection of Freedoms Act 2012, Schedule 4 nor with reference to the judgment in Parking Eye v Beavis. It is an abuse of process from the Claimant to issue a knowingly inflated claim for an additional sum which it is not entitled to recover. This order has been made by the court of its own initiative without a hearing pursuant to CPR Rule 3.3(4)) of the Civil Procedure Rules 1998...''  7.7 In the persuasive case of G4QZ465V - Excel Parking Services Ltd v Wilkinson – Bradford County Court -2 July 2020 (Exhibit 4) the judge had decided that Excel had won. However, due to Excel adding on the £60 the Judge dismissed the case.  7.8        The addition of costs not previously specified on signage are also in breach of the Consumer Rights Act 2015, Schedule 2, specifically paras 6, 10 and 14.   7.9        It is the Defendant’s position that the Claimant in this case has knowingly submitted inflated costs and thus the entire claim should be similarly struck out in accordance with Civil Procedure Rule 3.3(4).   In Conclusion   8.1        I invite the court to dismiss the claim.  Statement of Truth  I believe that the facts stated in this witness statement are true. I understand that proceedings for contempt of court may be brought against anyone who makes, or causes to be made, a false statement in a document verified by a statement of truth without an honest belief in its truth.   
    • Well the difference is that in all our other cases It was Kev who was trying to entrap the motorist so sticking two fingers up to him and daring him to try court was from a position of strength. In your case, sorry, you made a mistake so you're not in the position of strength.  I've looked on Google Maps and the signs are few & far between as per Kev's MO, but there is an entrance sign saying "Pay & Display" (and you've admitted in writing that you knew you had to pay) and the signs by the payment machines do say "Sea View Car Park" (and you've admitted in writing you paid the wrong car park ... and maybe outed yourself as the driver). Something I missed in my previous post is that the LoC is only for one ticket, not two. Sorry, but it's impossible to definitively advise what to so. Personally I'd probably gamble on Kev being a serial bottler of court and reply with a snotty letter ridiculing the signage (given you mentioned the signage in your appeal) - but it is a gamble.  
    • No! What has happened is that your pix were up-to-date: 5 hours' maximum stay and £100 PCN. The lazy solicitors have sent ancient pictures: 4 hours' maximum stay and £60 PCN. Don't let on!  Let them be hoisted by their own lazy petard in the court hearing (if they don't bottle before).
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      The judge's reasoning is very useful and will certainly be helpful in any other cases relating to third-party rights where the customer has contracted with the courier company by using a broker.
      This is generally speaking the problem with using PackLink who are domiciled in Spain and very conveniently out of reach of the British justice system.

      Frankly I don't think that is any accident.

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underpaid tax on Incapacity Benefit


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Hi all,

I could really do with some help here. Yesterday I received two letters from HM Revenue & Customs stating that I have underpaid taxes on my Incapacity Benefit for the tax years 2008-09 and 2009-10.

 

I have been in receipt of IB for approximately 9 years and this is the first time I have heard of having to pay tax on this benefit.

 

Looking back on last years P60 (substitute) that I receive yearly from jobcentreplus, it states that I have a Tax Code: NULL. I thought this meant that I was ineligible to pay taxes on this benefit, but it appears that the taxman has different ideas.

 

I am married and we have 5 children and the IB is supposed to be there to help us live on what the government tells us we have to live on. The letters from the taxman state that I now owe £380.80 for 2008-09 and £733.40 for 2009-10.

 

I am at a loss as to what to do. I've never had this before and now it seems I am liable for 2010-11 as I haven't paid this tax.

 

How am I and my family be expected to live on such a low income AND be taxed for it? I don't get it?

 

Is this right?

 

Any help is greatly appreciated.

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Hello there. It sounds to me as if your tax code could have been wrong, but I need to do a bit more digging. Did you have any income at all apart from the IB and can you tell me how much they paid you each month please?

 

You're sure that 'nul' is your tax code and not the tax that was or wasn't deducted from your IB?

 

My best, HB

Illegitimi non carborundum

 

 

 

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PS Having checked on directgov, each individual is entitled to receive £6475 this tax year without paying tax.

 

You need to work out how much taxable income/benefits you received in those tax years. I believe IB is taxable and if you had other taxable benefits in your own name, they could affect the calculations and count towards the £6475.

 

Please tell me some more if you can.

 

HB

Illegitimi non carborundum

 

 

 

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Hi HB, Thanks for responding. The only other income we have is through Child Tax Credit/Child Benefit. The P60 (Substitute) shows Total taxable benefit paid for the year up to 5th April 2010 (total paid £8238.03) and shows "Tax Code: NULL Week 1:N" and "Total Tax deducted: £0.00" I get paid fortnightly (approximately £317).

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Hi HB, Thanks for responding. The only other income we have is through Child Tax Credit/Child Benefit. The P60 (Substitute) shows Total taxable benefit paid for the year up to 5th April 2010 (total paid £8238.03) and shows "Tax Code: NULL Week 1:N" and "Total Tax deducted: £0.00" I get paid fortnightly (approximately £317).

 

 

In addition the Tax Calculation shows "Basic Rate at 20%" this is on the difference of £1763

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Hello I would need to check the tax position, but whose name is the child tax credit/benefit in please?

 

HB

 

The Child benefit is in my wife's name and the Child Tax Credit is both of us

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I'm confused. According to directgov, both child benefit and child tax credits aren't taxable. Have they sent you anything that tells you how they've calculated your taxable income, I mean how it's broken down?

 

Do you claim any other benefits that could be taxable?

 

My best, HB

Illegitimi non carborundum

 

 

 

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I'm confused. According to directgov, both child benefit and child tax credits aren't taxable. Have they sent you anything that tells you how they've calculated your taxable income, I mean how it's broken down?

 

Do you claim any other benefits that could be taxable?

 

My best, HB

 

No other benefits, just the IB. I'll break down the details on the Tax calculation:

Tax year 2009-10

Your income. Incapacity Benefit. Total £8238

Deductions from income. £0.0 Your income after taking away deductions £8238

Tax Allowances. Personal Allowance £6475 Less Total tax Allowances £6475

Income Tax Chargable. Income tax chargable on this amount £1763. Tax on £1763 is Basic Rate at 20% which equals £352.60 (Tax chargeable)

Adjustments. Plus other adjustments £380.80 (this is from tax year 2008-09) Total adjustments plus Tax Payable = £733.40

The result. Tax underpaid = £733.40

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Well, you won't want to hear this and I hope someone else will chip in, but if your income was all IB and it was over the personal allowance [£6475 this tax year, less in previous years], then it was taxable. You're sure that the whole of the £8238 was IB and they haven't slung in something else that wasn't IB?

 

I forget what the rate of IB is, will check.

 

HB

Illegitimi non carborundum

 

 

 

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Well, you won't want to hear this and I hope someone else will chip in, but if your income was all IB and it was over the personal allowance [£6475 this tax year, less in previous years], then it was taxable. You're sure that the whole of the £8238 was IB and they haven't slung in something else that wasn't IB?

 

I forget what the rate of IB is, will check.

 

HB

 

Just come off the phone to the tax office and they are investigating this. They have told me that I have a tax code, but I told them that my P60 (substitute) states NULL. I've claimed that there has been a delay in informing me of any information and their failure to notify me of a tax code. I'm currently waiting for them to get back to me. They found it odd that jobcentreplus have issued a NULL tax code - clearly this doesn't concur with their records.

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Hi there, that was a good idea, please let us know what they say. But I thought HMRC issued tax codes, not the JCP.

 

Hopefully, some of our gurus will be along later, because I know more about tax than I do about benefits.

 

My best, HB

Illegitimi non carborundum

 

 

 

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Hi there, that was a good idea, please let us know what they say. But I thought HMRC issued tax codes, not the JCP.

 

Hopefully, some of our gurus will be along later, because I know more about tax than I do about benefits.

 

My best, HB

 

I stated my grievance that I have had no notice about a tax code and the guy I spoke with thought it was a very odd situation with me believing that my tax code was "null". Will let you know how it pans out. Thanks for looking into things HB. xx

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You're welcome, I hope it works out in your favour. Please keep us posted.

 

And anyone who knows more than I do, please add to the thread.

 

HB x

 

Just come off the phone after a call back from HMRC. They're not moving and are adamant that they have done everything correctly.

 

I'm not having this, but the guy just told me that I cannot do anything other than pay.

 

I need to seek expert advice, because this is ridiculous. They claim that they have issued the correct PAYE tax code, the JCP have no tax code and I'm stuck in the bloody middle and have to pay because of somebody's incompetence and failure to notify me of anything!

 

Any advice from you all? Please help - I have a headache!

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i find this a little strange incapacity benefit at the higher rate is 89.90 per week...this is what i receive and i know it is taxable..however that said it no way adds up to the amount of personal allowance that you are allowed yearly....are you sure you have no other income or benefits that may or may not be taxable? your ib should not come to any more than 4674.80 for the year, which means somewhere according to their figures you have also been given another 3563.20... now i am assuming that you only get the higher rate ib?

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i think i see where the mistake is here on the revenues part...they have taken your entire income including your tax credits...which are not taxable as taxable income...you need to get back to them and explain that your income is only ib which comes to...whatever your rate is higher/lower...whilst the rest of the income is made up of tax credits...not Invalidity Benefit...as it stands they are correct in their figures of the tax you owe...if the amount had been for Invalidity Benefit and any other income that is taxable...however as stated above child benefit and tax credits are not taxable

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Hi moozer, there's something amiss in the I.B. figure because there's no way that you could have got £8238 because (even with the maximum additions for age and disability) the most you could get in a year (2010 -2011) would be £6312.80, in year 2009 - 2010 this was £6297.20.

The benefits rates are here, IB is on page 8.

I'm not a qualified welfare rights adviser, but I'm planning on becoming one. I'm no substitute for more competent advice from trained CAB and welfare rights workers - [URL="http://www.consumeractiongroup.co.uk/forum/benefits-tax-credits-minimum/127741-benefits-advice.html"]see this post[/URL] by Joa, great advice and links! I've been running a Crisis Loan campaign and help since Jan 2007 . See my annotations c/o "theyworkforyou". I'm also currently interested by the recent DWP Medical Services reform and the effect this is having on valid claims, seriously - someone needs to be keeping a suicide count.

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Hi moozer, there's something amiss in the I.B. figure because there's no way that you could have got £8238 because (even with the maximum additions for age and disability) the most you could get in a year (2010 -2011) would be £6312.80, in year 2009 - 2010 this was £6297.20.

The benefits rates are here, IB is on page 8.

 

What about an adult dependant increase (if it's in payment)? Although I can't remember if it's taxable or not.

Edited by jabba jones
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What about an adult dependant increase (if it's in payment)? Although I can't remember if it's taxable or not.
£53.10 per week. (£2761 PA) - that could explain it.

You could always check your bank statements and look for regular weekly/fortnightly credits and work from there.

I'm not a qualified welfare rights adviser, but I'm planning on becoming one. I'm no substitute for more competent advice from trained CAB and welfare rights workers - [URL="http://www.consumeractiongroup.co.uk/forum/benefits-tax-credits-minimum/127741-benefits-advice.html"]see this post[/URL] by Joa, great advice and links! I've been running a Crisis Loan campaign and help since Jan 2007 . See my annotations c/o "theyworkforyou". I'm also currently interested by the recent DWP Medical Services reform and the effect this is having on valid claims, seriously - someone needs to be keeping a suicide count.

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