Dhillon & Anor v Siddiqui & Ors

Dhillon & Anor v Siddiqui & Ors

The personal tax claim became academic due to HMRC's letter confirming no intention to pursue liability under section 739 ICTA 1988. The claimants were permitted to discontinue the personal tax claim. Costs orders were determined by reference to CPR 44.3, considering conduct and case management, with the Advisers ordered to pay claimants' costs up to 30 April 2007 and no order thereafter, while claimants were ordered to pay Haines Watts' costs.

Parties
Claimant: Major Dhillon; Claimant: Bachmann Trust Company Limited; Defendant: Javed Siddiqui; Defendant: Peter Ramsey; Defendant: Marlborough House Associates Limited; Defendant: Charterhouse (Accountants); Defendant: Haines Watts Limited; Defendant: Haines Watts (A Firm); Defendant: Foxborough Consulting
Jurisdiction
England and Wales
Judgment Date
16 June 2010
Procedural Posture
Civil / Final Judgment on Costs and Discontinuance
Outcome
Personal tax claim discontinued; costs orders made.
Legal Topics
Limitation Period, Indemnity, Costs, Summary Judgment, Discontinuance, Agency, Negligence, Tax Avoidance
Tax Law Professional Negligence Civil Procedure Limitation Period Indemnity Costs Summary Judgment Discontinuance +3 more

Case Brief

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Parties

Major Dhillon

Claimant

Bachmann Trust Company Limited

Claimant

Javed Siddiqui

Defendant

Peter Ramsey

Defendant

Marlborough House Associates Limited

Defendant

Charterhouse (Accountants)

Defendant

Haines Watts Limited

Defendant

Haines Watts (A Firm)

Defendant

Foxborough Consulting

Defendant

Procedural Posture

Civil / Final Judgment on Costs and Discontinuance

Legal Issues

  1. 1 Whether advisers were negligent in tax advice regarding dividend declaration
  2. 2 Whether claimants are entitled to indemnity for potential tax liability
  3. 3 Whether HMRC's letter extinguished risk of assessment

Ratio Decidendi

The personal tax claim became academic due to HMRC's letter confirming no intention to pursue liability under section 739 ICTA 1988. The claimants were permitted to discontinue the personal tax claim. Costs orders were determined by reference to CPR 44.3, considering conduct and case management, with the Advisers ordered to pay claimants' costs up to 30 April 2007 and no order thereafter, while claimants were ordered to pay Haines Watts' costs.

Court Disposition

Personal tax claim discontinued; costs orders made.

Orders

  • Permission granted to discontinue personal tax claim.
  • Advisers, Marlborough, and Charterhouse to pay claimants' costs up to 30 April 2007; no order as to costs thereafter.