Hoey - Court of Appeal legal fees

I am a former contractor caught up in the "Loan Charge" scandal.

Many individuals who received loans before 9 Dec 2010 incorrectly believe that as the Loan Charge no longer applies, HMRC cannot and will not tax them.  This is false comfort. 

HMRC is continuing to pursue income tax (and NIC) from me and thousands of others with 'open' years - those with existing enquiries or discovery assessments.

I have acted as a 'lead case' and appealed those demands to the First Tier Tax Tribunal ('FTT') (heard in July 2019 ) and to the Upper Tribunal in October 2020.   Funds used to meet the costs of those appeals have now been exhausted.

There are three key issues under appeal that will have wide implications for the many thousands of taxpayers being pursued by HMRC for tax on 'pre-DR' arrangements.

1) HMRC's ability to exercise a claimed discretion to recover PAYE from individuals that ought to have been deducted by the employer/end user/agency (notwithstanding that HMRC did not carry out the necessary steps to protect its position within the statutory time limits).  

2). The availability of a credit to contractors for the PAYE that employers/end users/agencies ought to have deducted (it matters not which).  

3) The application of the Transfer of Assets Abroad legislation to income received by the (offshore) employer which HMRC asserts contractors had a 'power to enjoy'. 

The FTT found that the income of the person abroad was nil for these purposes.

These issues were argued before Judge Raghavan and Mr Justice Johnson in the Upper Tribunal in October 2020.  The decision of the Upper Tribunal is awaited.

Whilst my legal team is cautiously optimistic of victory we all expect HMRC to appeal in the event that we succeed.  As I wish to in the event that HMRC's arguments prevail in the Upper Tribunal.

This page therefore seeks to raise funds for any such appeal.

A letter sent by my solicitors, RPC, to my tax advisor setting out those costs can be accessed here:

RPC letter re costs 

All funds raised will be remitted to RPC 

No other parties will be paid from the funds raised

I am being assisted by my tax advisor, Matt Hall, on a pro bono basis.  He does not charge me for his own assistance.  

If funds raised exceed the costs of the appeal (for example if the appeal is successful and I am able to recover some of my own legal costs), any surplus will be contributed to MIND in recognition of the mental health issues many facing HMRC's pursuit of taxes not properly due from them have suffered.


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Organizer and beneficiary

Stephen Hoey 
South Croydon, Greater London, United Kingdom
Stephen Hoey 
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