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Richard Robson from the Professional Contractors' Group (PCG), who are supporting the case, has been in court with Arctic Systems owner's Geoff and Diana Jones and reports on the first day's proceedings.
Richard Robson writes:
It's been a long road, but welcome to Committee Room 1. You can certainly appreciate the Lord Chancellor's decision to redecorate; the wallpaper is magnificent and that huge portrait of The Burial of Harold by Frederick Richard Pickersgill (see who is first to find a jpg) is a magnificent backdrop to the Law Lords themselves.
The home team assembled early and were consequently ushered out a few minutes before 10.30 by my new best friend John, one of two Doorkeepers. The Doorkeepers act as ushers but their formal role is confused because they work for Black Rod and strictly speaking could be replaced by others from the same team, but their Lordships like familiar faces, so it's John and Jackie that they expect to see.
John clearly loves his job for all the right reasons and unlike most clerks of court never stops smiling. Jackie, on the other hand, told me off for answering my mobile phone (also for all the right reasons).
The reason that we were ushered out was so that we could be ushered in again AFTER the Law Lords had taken their own seats. John later explained that this is to allow their Lordships a chance to confer if they wish.
As the exercise was repeated after lunch, I assume that they don't necessarily lunch together, but John also told me that when there's a packed court for cases of public interest, they follow the normal lower court practice of leaving everyone in place but getting them to stand when their Lordships enter.
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The case
So Geoffrey Peter Jones Respondent vs Michael Vincent Garnett Appellant. Take a moment to savour that; our guys are in there as the reigning champions. The Revenue, or HMCE or HMRC as we must now refer to them, lost at the Court of Appeal and they must persuade their Lordships that the lower court made a serious error if they are to win this one.
They were ably represented by Michael Furness QC who was assisted by his junior Rupert Baldry who has steered the HMRC case thus far. His representation took up pretty much the whole day. In my opinion he's made a fair fist of it, but on past experience I have to say they always do.
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It isn't a debating forum and the silks have the floor to themselves with no interruption save from the bench. Whoever is speaking always looks like they are winning! Their Lordships proved worthy hecklers though and there were many interesting interruptions to disrupt the otherwise seamless flow of dull and dusty case law.
It is clear that these guys between them really do know what they are talking about and Furness QC may lose sleep tonight pondering whether he gave the best responses.
Late in the day, our own Malcolm Gammie QC (assisted by Keith Gordon) took his place at the wicket. In a fairly frantic 15 minutes it became apparent that the second day will be an interesting day for him too. Then we adjourned.
You'll have to forgive the scant legal details. There were several people present who are better able to analyse the finer legal points and PCG official reports will avoid creating hostages to fortune or prejudicing Geoff and Diana's case by making unsound predictions.
In truth there isn't enough to go on after just one day anyway and even after the case closes, I defy anyone to out guess the only people that count - their Lordships.
The case continues (Wednesday) and no doubt we'll be found in the Red Lion again shortly afterwards for those that actually want to hear the arguments from the most important tax case in 20 years (co Dave Smith) rerun. Will we see you there?
Richard Robson
Professional Contractors Group
Editor's note: Orginally published on the PCG forums and reproduced here with the kind permission of the PCG.
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Susie Hughes
Editor
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