I need to know the litigation process involved to prosecute HMRC in "open court", and represent myself?
Ok, you first need to complete form N1
That starts the claim off. You need to state what you are claiming and why
The Court will then send the claim form to HMRC who can defend it
If they do not defend then you can enter Judgment and the Court can award you the sum claimed or list the matter for an assessment of damages hearing
If the matter is defended it will be set down for trial.
If you are claiming £10,000 or less it will be a small claim and you can represent yourself. More than £10,000 then you will need a Solicitor as there are formal Court procedures to follow
Can I clarify anything for you about this today please?
I have exhausted HMRC's internal complaints procedure and achieved some success, but there is still an outstanding claim reagarding the re-mortgage of my home which they consider was a gift and thus would not allow it as a debt against his estate for IHT purposes. This dispute resulted a considrable delay in settling his estate, namely 8¼ years and a considerable financial loss to myself circa and the loss of my home to avoid bankruptcy. including damages. HMRC's resolve was upheld by the Adjudication Office which was a classic example of confirmation bias. I then resorted to the Parliamentary Ombudsman who "thought" HMRC had made the right decision with regard my loans I had made to my late son. All IOUs to my son had been witnessed to verify their authenticity.
Ok. You may need to consider a Judicial Review. Its the same form but a High Court matter
There are rules to follow which can be found here:
And - http://www.justice.gov.uk/downloads/courts/administrative-court/applying-for-judicial-review.pdf
Does that help?
I have already exhausted HMRC's internal complaints procedure concerning loans of £174,000 I had made to my late son to finance his business venture, and who tragically died intestate on 15th June 2005 due to Clinical Negligence. All my loans were attested as IOUs, signed by him and witnessed accordingly. Nevertheless, HMRC would not accept any of his IOUs as bone fide loans and maintained they were gifts, thus not allowing them as debts against his estate for IHT purposes.
The dispute has spanned over five years after I received authorization from his estate to correspond with them directly, and my efforts were not totally in vain. I had some success, however, there is still one unresolved IOU concerning the remortgage of my home, which they uncompromisingly consider was a gift. Consequently there was a considerable delay in settling his estate, namely 8¼ years and at great financial loss circa £72,700 (excluding interest and damages), the loss of my home of 40 years which I had no alternative to sell to avoid bankruptcy and repay circa £122,000 of debt.
However, as I expected, HMRC's decision was upheld by the Adjudication Office which, in my opinion, was a classic case of confirmation bias. I then resorted to the Parliamentary Ombudsman who "thought" HMRC had made the right decision in regard to this particular loan, and I then contacted the Treasury Select Committee who cannot intervene.
Thanks. I hadn't realised I had sent you the uncompleted details. Merry Christmas
Yes I did rate your service and have downloaded all the necessary forms and advisory notes.
Many thanks and a Happy New Year.