Quillan & Ors, R. v

Quillan & Ors, R. v

The prosecution failed to establish that the pension schemes and contributions were shams or that the SIPP clients were not active members. The RAS was lawfully claimed and paid under the statutory scheme, and once paid, HMRC had no further economic interest. There was no evidence of a conspiracy to cheat or defraud HMRC or the SIPP clients. The trial judge was correct to uphold the submissions of no case to answer on all relevant counts.

Parties
Appellant: The Crown; Respondent: Gary Quillan; Respondent: Christopher Hoole; Respondent: Peter Garrett; Respondent: Gregory Garrett; Respondent: Andrew Edmondson; Respondent: Neal Thompson
Jurisdiction
England and Wales
Judgment Date
25 March 2015
Procedural Posture
Criminal Appeal / Appeal Against Ruling of No Case to Answer After Prosecution Case at Trial
Outcome
Appeal dismissed
Legal Topics
Conspiracy to Defraud, Conspiracy to Cheat, Pension Schemes, Tax Relief at Source (ras), Sham Transactions
Criminal Law Tax Law Conspiracy to Defraud Conspiracy to Cheat Pension Schemes Tax Relief at Source (ras) Sham Transactions

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Parties

The Crown

Appellant

Gary Quillan

Respondent

Christopher Hoole

Respondent

Peter Garrett

Respondent

Gregory Garrett

Respondent

Andrew Edmondson

Respondent

Neal Thompson

Respondent

Procedural Posture

Criminal Appeal / Appeal Against Ruling of No Case to Answer After Prosecution Case at Trial

Legal Issues

  1. 1 Whether the prosecution appeal was competent under s.58 Criminal Justice Act 2003
  2. 2 Whether the pension schemes and contributions were shams such that RAS was unlawfully obtained
  3. 3 Whether there was a case to answer for conspiracy to cheat or conspiracy to defraud HMRC or SIPP clients

Ratio Decidendi

The prosecution failed to establish that the pension schemes and contributions were shams or that the SIPP clients were not active members. The RAS was lawfully claimed and paid under the statutory scheme, and once paid, HMRC had no further economic interest. There was no evidence of a conspiracy to cheat or defraud HMRC or the SIPP clients. The trial judge was correct to uphold the submissions of no case to answer on all relevant counts.

Court Disposition

Appeal dismissed

Orders

  • No case to answer ruling upheld for all relevant counts
  • Prosecution undertaking for acquittal took effect