R (oao Sibley) v HMRC [2021] EWHC 3195 (Admin) (4 November 2021) was an unsuccessful application for permission to apply for judicial review of HMRC’s refusal to repay sums to the claimant (S) under the disguised remuneration repayment scheme 2020 (‘the scheme’). Although the claim was framed as a challenge to HMRC's decision on S's application under the scheme the statement of facts and grounds made clear that it was in essence a challenge to the legality of the scheme itself.
The scheme was established under FA 2020 s 20. The loan charge was originally to apply to loans made on or after 6 April 1999 but loans made before 9 December 2010 were subsequently removed from charge by FA 2020 s 15. The idea behind the scheme was that HMRC should repay voluntary restitution that had been paid by individuals and employers under settlement agreements in cases...
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