Judicial Review - Can you help? - How is finance raised?

What do you want the JR for?

To challenge HMRC on the illegal imposition of the Construction Industry Scheme

What’s illegal about it? It’s a perfectly legitimate means of collecting tax from subcontractors. Frankly you haven’t got a snowball’s chance.

If you’ve got thousands of pounds to waste gangy5 yes.

I think Gangy is involved in building contracts (name’s a clue) and his/her grievance is not liking the additional work involved in contractors deducting tax from payments to subcontractors and passing it to HMRC. It’s one way of ensuring that subcontractors, who often work for cash, pay their dues. Gangy might like to consult a no win, no fee lawyer but needs to be prepared to be laughed out of the office. It’s a total non-starter. We need everyone to pay their tax. If that imposes an additional overhead on Gangy, as it does on all contractors who sub work out, then prices have to rise accordingly.

Well * Germanshepherdsmum * you haven't quite sussed me out. I have done extensive reearch over the years on behalf of my labouring son and I'm really not going to waste my breath on you.

Fine. I’m a retired solicitor who worked for house builders for many years, was a director of a house builder and am married to the former chairman of a national house builder, so I know what I’m talking about. Obviously your son doesn’t like to have tax deducted from his payments from the contractor. That’s tough. We all have to pay tax. Thinking about a JR of the system is beyond ridiculous. Doubtless your son is issued with a tax code which shows what he should be paying.

Wow, gangy, talk about being dismissive! GSM certainly does know her stuff, so I think I'd be inclined to listen to her very sound advice. I only have some limited legal training, but even I know that you wouldn't stand a chance with a Judicial Review. It is a total non-starter.

Everything you ever wanted to know about Judicial Review in the administrative courts.

www.judiciary.uk/wp-content/uploads/2022/11/14.130_HMCTS_Administrative_Court_Guide_2022_FINAL_v06_WEB__2_.pdf

For the avoidance of doubt, this is not a message of support, simply a link to some relevant information.

Thanks very much Blondiescot.

Astonishing to ask for advice on a public forum, get free advice from an expert and the be dismissive because you don’t like the answer.

Exactly how do you think this Judicial Review would help your son?
That's a lot of reading in Siope's helpful link😳

It’s a ridiculous idea. Gangy’s real issue seems to be whether the son is an employee who should have a contract of employment, normal employment rights and pay tax via PAYE or an independent contractor subject to the CIS scheme. It is a matter of law. There is nothing wrong with the CIS scheme, brought in to ensure that subcontractors (notorious for being paid in cash and failing to declare it) pay the proper amount of income tax. I would suggest the son seeks advice from an employment lawyer as to his status.