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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.   
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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.
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HMRC Tax Underpayment- Employer saying I earned more than I did


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Hello everyone, this is my first post!

 

I'm currently a student at uni, prior to starting uni whilst I was at school I had a job for Youngs doing the washing up in one of their pubs. I worked 7 hours a week on £7ph so I earned around £2500 a year. I have however received a P800 from HMRC saying that I under paid tax by £575 whilst I was there. I asked for further info and they sent me a breakdown of the figures that said I earned £14500! This is absolutely false! I rang Youngs and they said on their system it had me down as earning that much. The trouble is that I was paid in cash each week by my manager so I never received any payslips/official documents.

 

I'm really unsure what to do as it seems I can't prove that I only did 7 hours a week washing the dishes! (They've obviously put me down as a full time barman or something) The manager I worked for has left the company although I could get in contact with him and ask him to write to Youngs with the hours I actually worked?

 

I also think that surely Youngs must be able to prove that I earned that much- i.e through payslips, P60s or records of account transfers. I'm perfectly willing to open up my accounts to HMRC and they will be able to see that no transfers from Youngs were ever made (unless they propse that they paid me £1200 in cash each month!)

 

Anyway, any thoughts on the matter would be really helpful as I really can't afford to pay nearly £600 of tax that I don't even owe! (poor student and all that)

 

Thanks guys

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Hi

Gosh what a nightmare!

Right well first things first you need to appeal to HMRC against the assessment on the grounds that the amount of income is incorrect.

When you applied for the job, did you receive anything from the company which stated your job title, hourly rate etc?

Gbarbm

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hey there, no I didn't get anything when I started! I just got my weekly pay direct from the manager. Also as well as saying I earnt more than I really did, it also says I paid over £1000 in tax for that year (which I didn't!) they have got everything wrong! As far as launching an official appeal, do I ring/write to them stating im officially contesting the decision?

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Yes put it in writing and send it by recorded signed for delivery to the address on the letter you received.

Just so you are aware, HMRC will check the tax/NI paid over by your employer by reference to their BROCS (business records on HMRC systems) records.

They will then check the amount paid as wages in the company accounts and also the P60 details. It will be difficult with no paperwork though; did you ever get a P60?

You do need this sorted, I'm not saying this to cause upset, but it's possible that because of the lack of paperwork, HMRC may think there's been employee/employer collusion, so it's in your own best interest to gather as much information as you can as HMRC will need to establish how much NI is due/has been paid because it needs to be paid into your NI account in order to protect your future entitlement to benefits and state pension.

If the employer has not paid this over, HMRC can make the employer pay it on your behalf

Gbarbm

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  • 3 months later...

sorry my reply has been so long- correspondence takes a while with HMRC! I wrote a letter to contest HMRC's findings however I received a letter from them saying they had investigated and that XXX provided the 14k figure to them again. They also said they wouldn't investigate it any further and that if I thought the pay amount was wrong then I would have to take it up with them.

 

I have called XXX and asked them to provide me with the documentation they have for me and they have sent me every weekly pay slip for when I was there (none of which I have ever seen!), these pay slips, far from saying I worked 7 hours a week in fact say I worked 50 hours a week. It also says I was paid the £250 (minus tax and N.I deductions) in cash each week. I'm really not sure what can be done, these figures are so wrong but I've only just found out about them so is there anyway to prove they are wrong?

Edited by Gbarbm
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Were you paid by cash, cheque, BACS or CHAPS?

 

If you were paid by cheque, BACS or CHAPS then evidence of the amounts can be obtained from your bank statements.

 

Cash payments will be nigh on impossible to trace I'm afraid.

 

I would certainly write back to them and tell them that you dispute their figures on the grounds that this is not what you received.

 

Another thing you could do is contact the NI office and ask for a postings printout showing the amounts of NI paid over

 

P.S I have edited out the name of the company

Gbarbm

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It was in cash, and on the pay slip it says I was paid £250 minus deductions in cash. Even if I was to have received the amounts claimed on the payslips should I still have to pay back any tax owed as XXX company was supposed to have deducted the right amount before I received the cash- shouldn't the owness be on them? HMRC say the error was down to a duplication in tax allowance or something. Also do you think I could launch a claim in the small claims court for negligence on the part of company XXX? I could get my old manager and other members of staff to attest to the 7 hours I worked a week. I could also get school records to show I was in full time education, attending school 9am to 4pm Mon-Fri and so I couldn't possibly have worked 50/60 hour weeks which is what the payslips claim?

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Good idea about the school records; proof that you could not have worked those hours!

Write back to HMRC with this info and tell them that the error is on the part of the employer and they should pay any tax due... It sounds to me as if the employer is up to no good and I don't get what HMRC are on about with the duplicate allowances, that would only apply if you had two sources of income.

Gbarbm

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