Equitable liability petition - update
7 October 2009 in Equitable liability Uploaded three months ago by Keith Gordon, and with another three months remaining until it closes, it has to be remarked that the sign-up rate to the petition has been pathetic. Not even anywhere close to a mere 1,000 people have taken the few minutes it requires to sign. Why is this ?
Ignorance ? Well, yes, quite possibly. It is surprising how many of the supposed experts have no knowledge of the practice, despite it being of potentially very wide application in the days before the abolition of Crown preference.
Too busy or self-important ? When it comes to being a player in the tax world, very few can stake a better claim than Robert Venables; probably the stellar tax counsel of his generation. And, yet, he has made the effort (yeah, sure, he might have ordered his clerk or a lackie to sign up on his behalf, but it is still his name on the list). So, ifor those who think they are too lofty or important to bother with some scummy, non-remuneration generating issue which tends to be of practical relevance only to the most downtrodden and disadvantaged in society, then, as they say, the best of luck when arguing that one.
Whilst it has to be hoped that, in the remaining weeks before the petition closes, more, if not many more, will add themselves to the petition, a nerdy parlour game can be had. Of the supposed leading lights (well, according to them, anyway) of the tax world, whose name is not on the list ?
In particular, what about those self appointed experts who rail against the multinationals, rich people, foreigners and many more besides for not paying their "fair share" of tax, and do so ostensibly on behalf of the little people ? The more sceptical might conclude it is no surprise whatseover to find that when it comes to those little people getting royally screwed over by the State, their supposed champions are nowhere to be seen.
Reader Comments (3)
Yes you can appeal under Section 32 TMA 1970
To protect the tax and non tax payer from the Revenue seeking to "unjustly enrich" itself. It can be inferred simply that Parliament never intended HMRC to seek more than its pound of flesh.
The State under the Bill of Rights is not permitted to act like the Sheriff of Nottingham and rob the poor unfortuates to feed its fiscal coffers.
Tax was designed to be just and fair, no more no less. This arises from the priciple axiom of legal system decisions, the object of which is to be just and equitable and hence the expression "Equitable Liability"
To continue within in the vein of Magna Carta and the Bill of Rights Parliament gave us the Taxes and Managenent Act.
We can infer that when Section 32 TMA 1970 was drafted, it was designed to protect against Excessive Assesments. That is contained in the section of the Act which deals with Relief for Excessive Assessments, as this must have been clearly the intention at the time; and Parliament is the law maker. I defy the thought that any law maker would have had it logically in his/her mind to permit the Revenue to "unjustly enrich" its coffers at the expense of its subjects. Heaven forefend, this would be a hanging offence; had we not banned hanging. But we can still REVOLT and that is what may happen without changes being made.
Dear Reader, let us look in more detail at Section 32 TMA, 1970 as it existed prior to the Labour Government changes made in Statutory Instrument No 56 2009 and that is what this Labour Government has done; in effectively authorising HRMC to litterally rob its Subjects.
I am afraid we have in this great Counrty of ours a Political Party that will stoop to not only over taxing us legally; but not content with that, it wishes to rob us unlawfully.
Look at the broken record. Mr Brown hit the ground running in 1997 and when he got up, he was clearly in a dazed and confused state, I am sure, we can all agree.
He made the Bank of England Independent and then removed its powers with a triumvate of ineffective bodies and decided to retain the power to appoint those who would run the Treasury, the FSA (supervision lite weight) and the Bank of England. We all lknow the consequences.
Next he robbed the pensioners of their future and destroyed private pension schemes. (It was the start of his "I'm all right Jack, mine's inflation linked" Society), for the Public Services Employees. The Country as a whole cannot afford these solid gold infaltion linked pensions. Like Mr Brown they must go, we can't afford either them or him.
He banned "Tory Boom and Bust", so we cant blame them, can we? And then sailed accross stormy waters and came unstuck in the Great Boom and Bust in his Roaring Noughties. We know what happened. He tried to bust the Bank of England by inventing "easy money" aka Quantitive Easing. Who pays? We do. As his friends say; he is very a clever man - the only one who can save us; nay the world - if we pay. Well they would say that woulnt they?
Let us return to Section 32 TMA, 1970. It does not mean Double Assessment; for if it did; it would say "Double Assessment Only", but later in the Section it says "
O"r such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly".
You should appeal under said Act and all will be well. Look at ESC B41
Returning to how corrupt the Revenue has become by following the mean wishes of this Governmeent. I suggest that Section 32 TMA, 1970 is made clearer and the machinations of this Government must not be allowed ever to rob British Subjects.
Anyway it is contrary to EU Law; unlike Mr. Straw and Mr. Timms would have us believe. It is deception of the worst kind, but perhaps the clevernes is that Cammeron's Conservatives will be landed with a broken HMRC and Nation to rebuild. "Dirty Tricks" or "booby traps" can be set for the next Government. Just look at the intent for "Furnised Holiday Lettings" Both UK and EU.
Any tax professional worth his salt should join Keith Gordon's Atlas Chambers Petition to Gordon Brown to keep "Equitable Liability". Mr Brown may ignore it, Keith, I think you better send a copy to DAVE, for at least he wishes to fix the broken tax system.
Who said there is something rotten in the State of Britain. Three guesses, God bless and Good Luck.
Joe Hannigan