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Ash
Ash, Solicitor
Category: Law
Satisfied Customers: 10916
Experience:  Solicitor with 5+ years experience
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I intend prosecuting HMRC in "open court" and represent myself

Resolved Question:

I intend prosecuting HMRC in "open court" and represent myself and need to know how to proceed with litigation, or request a judicial review of my complaint?
Submitted: 2 years ago.
Category: Law
Expert:  Ash replied 2 years ago.
Alex Watts : Hello my name is ***** ***** I will help you with this.
Alex Watts : For now please let me know what is it you want to know?
Customer:

I need to know the litigation process involved to prosecute HMRC in "open court", and represent myself?

Alex Watts :

Ok, you first need to complete form N1

Alex Watts :

http://hmctsformfinder.justice.gov.uk/courtfinder/forms/n001-eng.pdf

Alex Watts :

That starts the claim off. You need to state what you are claiming and why

Alex Watts :

The Court will then send the claim form to HMRC who can defend it

Alex Watts :

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

Alex Watts :

If the matter is defended it will be set down for trial.

Alex Watts :

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

Alex Watts :

Can I clarify anything for you about this today please?

Customer:

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.

Alex Watts :

Ok. You may need to consider a Judicial Review. Its the same form but a High Court matter

Alex Watts :

There are rules to follow which can be found here:

Alex Watts :

https://www.justice.gov.uk/courts/procedure-rules/civil/protocol/prot_jrv

Alex Watts :

And - http://www.justice.gov.uk/downloads/courts/administrative-court/applying-for-judicial-review.pdf

Alex Watts :

Does that help?

Customer:

Yes

Alex Watts : Can I help with anything further ?
Customer:

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.

Alex Watts : Ok you need a judicial review
Customer:

Thanks. I hadn't realised I had sent you the uncompleted details. Merry Christmas

Ash and other Law Specialists are ready to help you
Customer: replied 2 years ago.


Yes I did rate your service and have downloaded all the necessary forms and advisory notes.


 


Many thanks and a Happy New Year.