Addressing the Loan Charge with a Judicial Review
Introduced in the Finance Act 2016, the Loan Charge is a tax charge on any outstanding loans deriving from the use of disguised remuneration (DR) schemes. DR schemes usually involved the remuneration of individuals (directors/shareholders or their family members) through third party loans or payments, which were then unlikely to be repaid. Designed as tax avoidance schemes, any such loans taken after 5 April 1999 and not repaid by 5 April 2019 were treated as taxable income retroactively – a decision met with anger by taxpayers and tax specialists alike. Despite public backlash, HMRC remained firm and outlined that affected taxpayers must repay outstanding loans in full or agree settlement terms with HMRC, if they wanted to avoid the Loan Charge. If neither options was taken, then taxpayers were advised by HMRC to report and pay the Loan Charge. Consequences of the Loan Charge review Following mounting pressure, the Chancellor commissioned a review into the Loan Charge to consider if the policy was an appropriate way of dealing with DR loan schemes. Led by Sir Amyas Morse, the review was completed at the end of last year, and recommended the following: The Loan Charge should not apply to loans entered into before 9 December 2010: Unprotected Years arising from loans entered into on or after 9 December 2010, where the taxpayer had made reasonable disclosure of their scheme usage to HMRC and HMRC did not open an investigation, should be out of scope of the Loan Charge HMRC should refund the Voluntary Restitution elements of settlements made since 2016 that were paid to settle Unprotected Years when the relevant loans were entered fell into one of the recommendations above. Once the recommendations were approved by the government, draft legislation was implemented in late January 2020. Subsequently, the Finance Bill was passed and the HMRC published related guidance on the same day. Whilst the Finance Act 2020 deals with circumstances where settlements have been agreed with HMRC for loans no longer “caught” by the Loan Charge, it does not address situations where individuals have taken steps to repay outstanding loans in reliance on HMRC’s guidance and in fear of the Loan Charge. Judicial Review Allowing the courts to examine decisions made by public bodies, like HMRC, Judicial Review ensures those in positions of trust are acting lawfully. On the application of a party with sufficient interest in the case, the court will conduct a review of the process which HMRC followed to reach its decision and assess whether or not that decision was validly made. There are four grounds on which a Judicial Review can be pursued, including illegality, irrationality, procedural unfairness and legitimate expectation. After complying with the pre-action protocol for Judicial Review, the taxpayer may be forced to issue proceedings. The claim form must be issued no later than three months after the relevant decision and accompanied by various documents. The Court will then consider and assess the Judicial Review and decide whether to permit or refuse the claim. Proceed with caution… Some taxpayers have benefited from the Review and amendments made to the legislation by the Finance Act 2020. However, those who have repaid their DR loans following HMRC’s guidance will feel they have not been protected. For those taxpayers who followed the process outlined by HMRC, they now find themselves in a worse position, with vital funds stuck in their trust, with fees accruing. With any method of extraction resulting in further tax liabilities, Wright Hassall’s Judicial Review is in place to challenge HMRC’s current position and address ongoing issues.
Play solutions from Huck make all play areas an adventures
Huck Nets based in Bridport, Dorset manufacture and supply an extensive range of innovative rope and net play equipment for outdoor and indoor play areas. The diverse range has been designed to encourage children of all ages and capabilities to be active and, most importantly, have fun. Our climbing towers, bridges, tunnels, hammocks, trampolines and swings are available in all shapes and sizes to give extremely varied adventure landscapes. Hang our cargo climb nets anywhere to make an ordinary play area into a fun zone! Four popular items that can turn your outdoor play area into a must visit destination for all ages and capabilities are: 1.The Trio Brids Nest Swing Frame enables you to attach a variety of different swing options https://www.huck-net.co.uk/playground-equipment/birds-nest-swings-swing-seats_13472/ 2. The wheelchair friendly trampoline https://www.huck-net.co.uk/playground-equipment/search/?q=trampoline 3. the Bird’s nest tree – children just love to climb https://www.huck-net.co.uk/playground-equipment/birds-nest-tree-series_13448/ 4. The rope-end swinger suitable for all ages. https://www.huck-net.co.uk/search/?q=rope+end+swinger All are available to purchase separately, view the whole range at https://www.huck-net.co.uk/playground-equipment/ Alongside, we offer a full installation and maintenance service for new and existing outdoor and indoor play areas. Our team will carry out simple repairs to netting, replace worn-out netting and/or equipment, or can work with you to completely refurbish the play area. If you would like to know more or discuss a specific requirement please call Sarah Reynolds on 01308 425100 or email enquiries@hucknetting.co.uk
Outstanding’s opens UK Glamping showroom
Times have been crazy, COVID19 brought uncertainty to everyone in the holiday industry. However, the resilience of the industry make James and Suzie King proud. As Glamping advisors for Outstanding, supplier of safari tents, they stayed in touch with their customers on a daily base over the past months. “Off course, I wish they didn’t have to, but the way campsites and holiday parks make the necessary adjustments makes me proud.” James says. “They are doing the best they can, all to ensure that they can welcome their guests and give them the holiday they deserve. That is something I think bodes well for a positive future for our industry.” The benefits of glamping during Corona Both James and Suzie look to the future in a positive light. “The many advantages of glamping are proving themselves now!” Suzie says. “Where better to spend a holiday during Corona than in a safari tent?” She has a point. Most tents are located on spacious sites, have their own sanitary facilities and usually have their own kitchen and spacious dining area. No hassle with complicated walking routes through the toilet block and it is not necessary to eat outside the door, which makes it easy to avoid crowds. “Fresh air and ventilation are important factors to keep the virus out. Our safari tents have ventilation windows all around and even a breathable tent cloth! This way, guests experience all the benefits of being outside, despite being in a tent!” Sanitary safari tent Outstanding is known for its creativity and drive for innovation. Also in these uncertain times they have proven themselves to be real problem solvers. They have gotten busy making their brand stronger and improving their product range. During the lockdown they have developed a Sanitary tent. A creative solution to add private sanitary facilities to a campsite within 4 weeks. “Like said before, glamping during Corona has its benefits.” James says. “However, we spoke to several campsite owners that have bought safari tents without sanitary in the past. While communal sanitary facilities had to stay closed, they weren’t able to welcome guests in the tents. That is why we decided to transform our two-person safari tent into a special sanitary edition. The sanitary tent could be placed next to the safari tents serving as an external but still private bathroom. A ready-made bathroom with vinyl floor, a toilet, a washbasin and even a shower cabin!” If that isn’t the best example of their positive mind and solution-oriented character, we don’t know what is! New Glamping Show Village in Melbourn How James and Suzie spend their days during lockdown? By building up their Outstanding outdoor showroom. All uncertainty didn’t prevent them from acting. “To wait and see was not an option.” James says. “We were in full preparations to open our brand new showroom in Melbourn. In the past months we have built our Glamping Show Village with our own hands. My wife Suzie, our son and I decided to roll up our sleeves, stayed focused and it paid off. We opened our outdoor tent display in June, all visitors are pleased with the result and so are we!” he says proudly, and rightly so. The site is Britain’s first multiple tent display and it looks wonderful. Visitors get the opportunity to view the glamping tents and to ask James and Suzie about all benefits that glamping offers. Suzie is more than happy to give us a brief tour through the very diverse glamping tents. Starting with their smallest tent. “Our XS Safari tent is the perfect hiking tent. This way, guests who only stay one night can still camp in luxury. But it’s also a great choice when there are a lot of children on the camping site? It’s more fun for them to have their own glamping tents. And for the campsite owner, the XS safari tent is a great investment because of its low price.” Suzie speaks enthusiastically, while she walks on to the next safari tent, the biggest one on site. The clipped gable roof and the entrance immediately stand out. The special design and the large windows give it a unique look. “This is our Safari Cottage, one of our latest models and an absolute eye-cather! Our Safari Cottage is characterised by classical elements. This is a safari tent with a very individual appearance – if you’re familiar with roof structures, you’ll have noted that we’ve been inspired by the traditional gable style. But this safari tent is not just differentiated by its classic good looks. It’s more spacious than the other safari tents because of its unique size. The Cottage has an indoor surface area of 5.5 to 6.5 metres. In addition to looking beautiful and unique, this model is very efficient and functional in the context of layout!” Last but not least Suzie walks us to a medium sized safari tent with big windows. The Compact safari tent. “This one here, got its name for a reason.” She explains. “With an internal width of 4 metres, the Compact is narrower than most safari tents. If lack of space is an issue or campsites want to make optimal use of the space they have, this tent is the perfect solution.” It has all the essentials for luxury camping: kitchen, bedrooms and a terrace. This tent is perhaps a bit narrower and lower but still looks large due to the large windows in the front. You can visit www.outstandingtent.co.uk/discover-our-glamping-tents/ to make an appointment. James and Suzie are happy to guide you around which is without a doubt the best way to discover their Glamping tents and to find out why Outstanding is called market leader in design and quality!
How insurance specialists have been supporting parks during lockdown
When the Prime Minister announced that everyone must stay at home on March 23rd, within days, thousands of holiday parks closed their gates and sent owners home. The industry was dealing with unprecedented challenges and the Leisuredays insurance team quickly switched to crisis management mode. Holiday home owners still needed insurance cover (as per park rules) even though they couldn’t use their property – in fact Leisuredays stats show that 90% of claims would occur regardless of whether a unit was occupied or not, often due to storms or floods. Their contact centre function moved into their Advisers’ homes and with significant and rapid investment in a new phone system and IT infrastructure, Leisuredays were able to continue to service their customers seven days a week and until 8 pm on weekdays, as well as online via their 24 secure quote and buy system. “It was a challenge to relocate more than 100 members of our team to home, but our IT team and disaster plan worked extremely well,” said Gareth Walker, Head of Leisuredays. Working through lockdown Leisuredays did see policy growth slow in April and May, but with home working for their Business Development Managers the norm, they were able to use digital platforms, such as Microsoft Teams, Zoom and even Whats App video calls to replace their usual face-to-face meetings. Gareth said communication was key and they kept their park partners up-to-date with insurance news on how they were supporting their business and their customers via regular email bulletins. Frequently asked questions about COVID-19 were added to their website to cover common queries. Plus, a new online claim reporting form and renewals web portal that enabled customers to report any non-urgent claims as well as renew and pay for their insurance policies instantly with a few clicks, proved to be a great success. Putting parks first The Leisuredays Business Development Managers are safe to travel to those parks that want to see them but recognise that many don’t want their customer insurance partner knocking on the door right now, and with smooth processes for introducing their customers to Leisuredays insurance, it’s just “business as usual”. “We’re able to renew and review our park insurance arrangements over the phone or via a video call as we appreciate operators and managers are so busy with sales, holiday bookings and keeping parks Covid-Secure,” said Gareth. Strong relationships built up with parks over the years put the Leisuredays team in good stead during lockdown. “As much as we’ve missed sitting down with our parks for a catch up, we look forward to celebrating the staycation success with them very soon,” said Gareth. Life after lockdown The Leisuredays Team has experienced high call volumes and enquiries since parks re-opened and together with their sister company Caravan Guard, they’re celebrating breaking through the 100,000 customers mark. Insurance claims have started to rise too as customers return to their units following lockdown, with a particular increase in damage caused by vermin – up 300 % compared to last year – as well as panel damage and flooding claims from March. The company’s passion for delivering brilliant customer experiences has not faltered during the pandemic, Leisuredays has achieved a 5/5 rating for service on review website Trustpilot and an “Excellent” trust score. Plus, they’ve been shortlisted for two UK Insurance Broker Awards. What’s more, despite disruption the business has maintained world class 90+ customer satisfaction (CSAT), scores as measured by its post call survey. “We’ve worked through this challenging period; improvements have made us stronger and an even better insurance choice for parks,” added Gareth. Holiday parks can also check for updates on policy renewals and cancellations via the Leisuredays Live system; refer customers to Leisuredays using a simple online webform and even order bespoke point of sale brochures and posters. “Our hassle-free, no admin insurance model is perfect for parks during this busy period as customers can set up their insurance cover by phone, seven days a week, or via our online quote and buy system at any time of the day or night. Our time saving approach to customer insurance is now more beneficial than ever for parks.” To speak to Leisuredays about your customer insurance arrangement email development@leisuredays.co.uk, call 01422 396 772, or visit www.leisuredays.co.uk/parkoperator.
Victory Leisure Homes Chief Executive stands down after 11 years at the helm
Caravan industry stalwart Peter Nevitt has stepped down as Chief Executive of Victory Leisure Homes after 11 years at the helm. Peter, who’s career in the industry spans 45 years, has led the company since its launch in 2009. His role will be taken over by James Doyle, main board director at Victory’s parent company, J.R. Rix & Sons Ltd. Mr Doyle has had overall main board responsibility for the manufacturer for the past two years. He said: “Victory Leisure Homes launched amid the chaos of the 2008/2009 financial crisis, a difficult time for everyone in business, but Peter didn’t let that phase him; he led from the front and never looked back. “We’re extremely grateful for all the energy and hard work he has put into creating the business and the Victory brand, and the new senior team are looking forward to building on those solid foundations.” Peter said he had had a fantastic time building the company, but felt the time was right to step down. He said: “I’ve had 11 wonderful years at Victory Leisure and enjoyed every minute. I’m proud of what we have achieved and what we have built in what is a relatively short period of time. “I know the company will go from strength to strength with a strong management team, great products and the backing of a well-funded, family business.” Mr Doyle added Peter would be missed around the Gilberdyke factory. “Peter’s experience and advice has been invaluable in building the company,” he said. “We’d like to say a huge thank you for all of his efforts and we wish him well in the future.”
Create a sense of reassurance and cleanliness with beautifully designed new guest bed linen & towels
The last few months have been challenging to say the least. Within the Holiday parks & leisure resorts there is now a need to build a reputation through safety, cleanliness and hygiene to help attract guests for what its anticipated to be a booming staycation market in 2020. In fact, according to Holidu, bookings for British holiday homes between July 1 and August 31 this year are already 156%* higher than in the same period last year. Savvy holiday providers are already taking stock of their perception of cleanliness to give guests a boost of confidence as business returns. Guests have good reason to want reassurances that their staycation room is clean and this includes all the home furnishings you’d expect in a guest room such as bed linen, throws, runners, towels, curtains and cushions. New, easy to care for textiles are the perfect choice that offer items that are washable at a hygienic temperature but also look great through distinctive design. Bed linen which is made from high quality naturally luxury fabrics such as linen or cotton may help provides guests with not only a better night’s sleep but that additional peace of mind. These fabrics are breathable, soft, durable and also have other benefits such as anti-bacterial properties. Obviously, the ‘classic’ style of bed linen when is usually white or cream however, many savvy UK park operators are exploring new themes, designs and colours to complement their unique surroundings (which makes sense as guests have stayed in the UK to admire their surroundings.) Using decoratively designed bed linen could be a great distinguishable selling point of booking with you above that of your competitor. Towels are another staycation commodity which guests will want reassurances for. New towels create a sense of cleanliness and guests often want these regularly as they are seen as ‘fresh’. Whether face, hand or bath towels, choose a quality 500+ GSM which will provide softness and absorption. But why not choose something a bit fancier than the standard white towel guests expect? Make a statement to your guests with vibrant, welcoming colours and explore designs that will enhance your guest’s staycation experience. Portfolio Home are one of the UKs leading home textile product suppliers. We work with holiday parks, caravan sites, hotels, holiday lets and B&Bs to bring you the biggest and best selection of trending decorative cushions, throws and bedding at fantastic wholesale prices. Shop our whole range by requesting a brochure simply visit www.portfoliohome.com or email info@portfoliohome.com
The Mayfield Group helps Dorset parks to reopen safely with their bespoke designs
The Mayfield Group, one of the UK’s leading suppliers of uPVC decking, has been busier than ever working on bespoke designs and projects to help local holiday parks adhere to social distancing guidelines. Mayfield reopened their Poole-based warehouse in June to resume manufacturing their fully-recyclable deck boards and accessories, but the company also found a new use for their uPVC. The manufacturer has been working on bespoke designs for social distancing barriers and planters to minimise contact between holiday park visitors. Starting out in 1989 on the Nuffield Industrial Estate, The Mayfield Group are known as the pioneers of static caravan decking and have been key in shaping the industry into what it is today. Mayfield supply and install their quality decking and innovative outdoor living accessories to leisure resorts around the country and currently work with over 350 holiday parks on a regular basis. Committed to helping you make the most out of your outdoor space, Mayfield’s national network of Dealers can also install Hot Tubs, Lighting, Steps, Access Ramps and much more! From the 4th of July, UK holiday parks have been allowed to reopen their facilities and welcome back visitors. But, these resorts must follow safety precautions and adhere to strict social distancing guidelines. Mayfield has been working closely with Shorefield Holidays to create bespoke barriers and planters to help enforce social distancing rules on parks. Much like their decking, the uPVC barriers and planters are fully recyclable and can be made to measure. Shorefield Holidays, who have parks in both Dorset and Hampshire, have used Mayfield’s bespoke uPVC barriers to create one-way entrances and exits for their on-site sales office areas. While the planters have been used to enforce physical distancing in their parks’ outdoor dining areas. Debbie Jarmey, Founder and Director of The Mayfield Group, said “We were asked to solve the problem of safely directing people in order to adhere to social distancing, but also to make the area inviting and welcoming. We used barriers for the sales areas and attractive planters for the social areas, which the parks gardeners then added the finishing touches. We are now working on bespoke room dividers which we have been requested by another customer, to allow them more covers in their restaurant. It’s been great working with our team, creating all these new ideas and finding solutions to problems for our clients.” To find out more about The Mayfield Group and their uPVC solutions, visit www.themayfieldgroup.co.uk where you can download their 2020 Decking Brochure or have a go at designing your own dream decking area. To register your interest in a bespoke design from The Mayfield Group, give the team a call on 01202 233959.
Bridge Leisure announce reopening dates following Government announcement
Bridge Leisure, who own nine holiday parks across the country, have confirmed they will be reopening their parks to holidaymakers following months of closure due to COVID-19. Trevella in Newquay, Seaview near Polperrro, Hengar Manor in Bodmin, Hedley Wood near Bude, Ashbourne Heights in Derbyshire, Sand le Mere near Hull and Bowland Fell in the Yorksire Dales will all welcome their first holidaymakers on the 10th July after getting the green light from Government today (23/6). The two parks in Scotland, Silver Sands and Turnberry hope to reopen on the 17th July. The parks are allowing holiday home owners to return from the 4th July in England and the 15th July in Scotland, giving the park time to bring their teams back, train them in any new procedures, get the accommodation deep cleaned and make sure the parks are safe and ready to welcome holiday guests a few days later. Initially the parks won’t be able to open their shared touring facilities as they are still considered too high risk. Only those with their own toilet and wash facilities will be able to book touring pitches on the parks until the situation is reviewed. To ensure their parks are as safe as possible, Bridge Leisure have been talking to travel risk experts from the Travel Risk Incident Prevention Group (TRIP) about the steps they are taking to make their parks ready for owners and holidaymakers when they return. Lloyd Figgins, Chairman of the TRIP Group and Travel Risk Expert has been invited to stay at one of the parks to experience the ‘new normal’ and assess the safety precautions which have been put in place. He will then feedback any areas of concern or improvement to Bridge Leisure before they welcome their first holidaymakers to their parks. CEO of Bridge Leisure, Andrew Howe said: “This is the news we have all been waiting for. Opening in July will enable us to maximise the remainder of the busy summer season and more importantly, give people an opportunity to get away from the four walls of their own homes. “We are working hard behind the scenes to meet all the new guidance on safety from the Government and we are also working with the TRIP Group to offer us some independent advice. The safety of our teams, owners and holidaymakers will always be the most important thing to us and we want to ensure we do everything possible to make our parks safe. “We have always talked about our holiday parks being a home away from home and that’s why they provide such a good option for people who are nervous about going on holiday again. By design, our self-catering units are socially distance friendly and we are surrounded by the great outdoors, we expect to be busy as we are already experiencing high demand.”
Why holiday parks are the lowest risk holiday option this year
As lockdown restrictions ease across the country, the race is on to book a summer holiday or mini break, and with uncertainly and concerns about safety impacting consumer confidence, UK holiday parks are being held up as one of the lowest risk holiday option according to a leading independent travel risk expert. Lloyd Figgins, Chairman of the Travel Risk & Incident Prevention (TRIP) Group explains why holiday parks are such a low risk option in the current climate: “Booking a caravan or cabin at a holiday park has so many advantages which allow tourists to enjoy a holiday, while being able to comply with the government’s COVID-19 recommendations. For a start, social distancing can be maintained as each unit has its own plot, allowing you and your family to avoid coming into contact with those outside your bubble. As opposed to hotels, you won’t have to do the two metre shuffle as you walk down a corridor to get to your room. “With everything included within the four walls of your holiday park rental your holiday can be exactly as safe as being at home. There’s also the advantage that many holiday parks are situated in stunning locations, allowing you to get outside and enjoy the countryside or nearby beach, while still being able to maintain social distancing.” UK holiday park operator Bridge Leisure, who own nine holiday parks across the country have been talking to the TRIP Group about the steps they are taking to make their parks as safe as possible for owners and holidaymakers when they return. Andrew Howe, CEO of Bridge Leisure said: “Safety is paramount, and no one wants to do anything to put anyone at risk. We have been working hard behind the scenes with our sector’s trade associations to ensure owners and holiday makers can enjoy our parks knowing we have put measures in place to keep them safe. The TRIP Group are critical partners to us and believe that the very nature of holiday parks and the steps we have taken make them a safe and low risk option for those wanting to get away. “We have always talked about our holiday parks being a home away from home and that’s why they provide such a good option for people who are nervous about going on holiday again. We are ready to welcome people back to our parks as soon as we get the go ahead from Government, but people will need to be prepared that some things will have changed since they last stayed at a holiday park.” “We will be offering a contact free check in procedure, we can offer takeaway services, our park shops can open replicating all the safety precautions you will see in your local supermarkets and we have various options for table service and app ordering in our bars and restaurants when it is safe to open them again. The important thing is that the self-contained accommodation on a holiday park provides a safe place for family and friends to reunite once again and explore the fantastic locations surrounding the parks. It really is the same as being at home but with a different view out of the window.” With a boom expected for UK holidays in the coming weeks, Figgins warns that there is still some way to go before consumer confidence will return: He added: “Confidence among travellers is already at an all-time low, with many experts predicting that travel will not get back to pre-COVID figures until a vaccine is found. If a vaccine is found. Remember that no vaccine has ever been developed for SARS or MERS, which are also Coronaviruses, so we perhaps need to start looking at ways to live with COVID-19, rather than wait for a cure. “Holiday parks offer tourists the opportunity for a low-risk, high-reward break. I would have no hesitation in choosing a vacation at a holiday park and I think it offers the best option for those looking to get away safely and having that change of scenery we all need and deserve as lockdown measures are eased. The sooner they are open the better.” Bridge Leisure was launched in 2008 as a company providing management support for holiday parks. Today, Bridge Leisure Parks owns nine holiday parks across the UK, in Cornwall, Devon, Derbyshire, Yorkshire, Moray and Ayrshire. In 2014 the company was named one of the UK’s fastest growing businesses in the annual Sunday Times Virgin Fast Track 100, and in 2019 Bridge Leisure appeared in the Sunday Times list of the top 100 companies for the third year running.
