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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.  
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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.

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HMRC seek repayment Maxwell and FTR Ltd


Rob Carr

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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’.

 

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  • 3 weeks later...
  • 4 weeks later...

Hi Rob,

 

The list you just rec'd is HMRC's list of doc'ts they intend to rely on for the hearing.

 

The doc't you posted on 7th Jan sets out their arguments, contentions and the legislation they'll rely on, much of which you've seen before in exchanges.

 

IMHO, Para's 91 to 105 are the crutial points. HMRC seek to counter your contention that s.8, ICTA (Electronic Communications) Regs 2003 applies. You've said the refunds were claimed by MaxTax without your knowledge or connivance and HMRC say you DID know about the submissions or connivie with Max Tax.

 

You have to argue :-

 

1. You knew MaxTax were acting for you but had no idea what they were doing as you relied on them as tax "experts".

 

2. You weren't aware that they were acting improperly in using your pesonal Log In access details to file returns on your behalf.

 

3. You had no knowledge about EIS or MaxTax claiming this on your behalf.

 

4. You've never suggested you were due any EIS relief, despite HMRC making a big fuss about this aspect. 

 

5. You're a victim of MaxTax's fraudulent activity, along with maybe hundreds or thousands of similar victims.

We could do with some help from you

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  • 1 month later...

@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. 
 

 

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Hi Rob,

 

Yes, it's certainly different in that the agent made the reclaim through the normal agent's channel, as opposed to the majority of cases here on CAG where the agent used the individuals' access portals to file Returns and claim the EIS relief.

 

But there are relevant similarities that our CAG cases should use to their best advantage.

We could do with some help from you

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  • 4 months later...

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

 

 

 

 

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thank you very useful to our members.

 

dx

please don't hit Quote...just type we know what we said earlier..

DCA's view debtors as suckers, marks and mugs

NO DCA has ANY legal powers whatsoever on ANY debt no matter what it's Type

and they

are NOT and can NEVER  be BAILIFFS. even if a debt has been to court..

If everyone stopped blindly paying DCA's Tomorrow, their industry would collapse overnight... 

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Hi Rob and thanks for the update.

I'm pleased to hear you now have expert representation. When HMRC remain so pig-headed focusing stubbornly on their argument - "You received tax relief for EIS to which you were not entitled." - yet remain oblivious to the circumstances where you were all victims of FTR or Maxwell's fraud, you need all the help you can get.

Please keep us updated with events.

I wish you well !

We could do with some help from you

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  • 2 months later...

Just to update - I have my tribunal date set for 19th December. 

I did not include the Robson case in my direction to the tribunal as this was submit beforehand.

However, I am now aware that someone else who was scammed by Alan Maxwell/Fast tax rebates appealed the full amount including the proportion they received and included the Robson ruling in their directions to the tribunal and hmrc chose not to defend the appeal. 

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Hi HB,

They said after they amended their tribunal directions to include relevant points from the Robson ruling they received an email from hmrc saying “after careful consideration hmrc do not wish to defend this appeal” 

I haven’t seen the email but I have known this person a while and we have been keeping each other updated with our cases. 

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Hi Rob,

Please find out whatever you can and let us know some relevant details.

Given the number of folk who have been victims and the amounts of money they could have to repay to HMRC, any specific information could be crucial crucial  in helping others.

We could do with some help from you

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Please give something if you can. We all give our time free of charge but the site has bills to pay.

 

Thanks !:-)

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I spent last night going through my emails etc and independent tax have added the Robson case to my application. 

I will message and see if they would be willing to send me a redacted version of the email. 

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  • 2 weeks later...

Received as part of an email from independent tax yesterday.

The main reason for this is that following an application by HMRC, the judge has agreed with their submissions and believes that they need to focus on each individual’s specific circumstances.

As such they want to hear each case individually rather than using a sample approach.

This is because they believe the determinant is not in what happened but whether the actions that you each took individually were reasonable.

Whilst we disagree with this position, unfortunately now that the judge has taken this view and, as they will be the person making the decision, it is unlikely that any submissions would be able to convince them to overturn the decision.

This seems absolutely absurd to me.

Given that everyone at the tribunal has been scammed in similar ways either by Fast tax or Max tax rebates. How can the judgement now be based on the reasonable steps we took to prevent it? 

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Hi Rob,

Schipoo has had the same communication from Independant Tax so each individual will have to defend their own case with no Group Action going forward.

We could do with some help from you

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Please give something if you can. We all give our time free of charge but the site has bills to pay.

 

Thanks !:-)

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Hi slick, I’m in regular contact with Schipoo and BradX. BradX was successful in their appeal tribunal and hmrc chose not to defend. I have been discussing with schipoo what we should do next. Independent tax will no longer be representing me/us as individuals. 

what is your opinion on “This is because they believe the determinant is not in what happened but whether the actions that you each took individually were reasonable.”

 

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Hi Rob,

I didn't know you were in touch with Schipoo or BradX.

I heard from Schipoo by PM this morning that Independent Tax had to stop the Group Action as HMRC had successfully challenged it so each case must now be heard individually.

As Honeybee says, BradX may be helping by sharing what has happened in their case.

We could do with some help from you

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Please give something if you can. We all give our time free of charge but the site has bills to pay.

 

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5 minutes ago, slick132 said:

Independent Tax had to stop the Group Action as HMRC had successfully challenged it

that was going to always happen at some point, i really hope no-one paid them any money, it's the way these always pan out...oneway or another. prob find the directors are already in spain....

please don't hit Quote...just type we know what we said earlier..

DCA's view debtors as suckers, marks and mugs

NO DCA has ANY legal powers whatsoever on ANY debt no matter what it's Type

and they

are NOT and can NEVER  be BAILIFFS. even if a debt has been to court..

If everyone stopped blindly paying DCA's Tomorrow, their industry would collapse overnight... 

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Unfortunately I have paid them.

I was feeling quite confident knowing that I had representation going into the tribunal and that BradX had been successful in their appeal (even though they are the only person that I know of that has been).

Now it seems I’m back to square one and out of pocket. The email from independent tax states that they have requested a further extension for the group of 45 days, however, I believe my hearing will remain on the date originally planned of 19th December. 

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Hi, I have uploaded the original comments to the tribunal that was sent on my behalf by independant tax.

I am going to send an email with the following addition, also attached. Please can someone confirm this would be the correct way to add the extra grounds of appeal. Thanks.

comments redacted.pdf.docxcomments redacted2.pdf.docx

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