Britain’s most insufferable lawyer Jolyon Maugham is taking a break from Twitter today and going to court in his latest attempt to stop Brexit. Maugham will petition for a judicial review against the Electoral Commission, arguing the regulator failed to investigate Vote Leave-BeLeave campaign donations. The Electoral Commission has already investigated the donations twice…

Speaking of donations, rather than putting his stupendous QC’s income where his mouth is – and, indeed, despite being a lawyer himself – Jolyon is using other people’s cash to fund the legal bid. He’s crowdfunded nearly £50,000. What can his donors expect for their cash?

Not much, if his form is anything to go by. In May 2017, Maugham went to the High Court of Ireland in an attempt to reverse the Brexit vote after Article 50 was triggered. The case was opposed by the Irish government and was struck out by Mr Justice Peter Kelly. More than £70,000 was crowdfunded…

Then, in February 2018, Maugham was involved in a similar case in the Scottish courts. Lord Doherty of the Scottish Court of Session ruled:

“I am mindful that demonstrating a real prospect of success is a low hurdle for an applicant to overcome. However, I am satisfied that that hurdle has not been surmounted. Indeed, in my opinion the application’s prospect of success falls very far short of being a real prospect…” 

A gentle judical admonishing of Jolyon’s grasp on reality. Crowdfunding for this failed case raised over £60,000…

As Guido reported, Maugham also tried to judical review David Davis over the Brexit sector analysis papers. Mr Justice Supperstone rejected permission, finding a simple (and free) FoI request was a suitable alternative. That failed judicial review was also crowdfunded: £59,275. When he loses, do people get their money back? “Any surplus funds will be held for the costs of other litigation”…

Jolyon, a specialist tax barrister, sued Uber to demand a 56p VAT receipt. When Guido says he sued we mean he suckered £107,650 from crowdfunders and cabbies to back this case. Vaingloriously making the claim in his own name he suspended the action when he realised that if he lost the case – a very real possibility given his less than stunning record – Uber would seek to recover their costs from him personally. Unwilling to put his own money where his suckers crowdfunders did, he pathetically said he was looking for an alternative claimant who didn’t have any material assets to take the risk. Not exactly brave leadership…Hapless Jolyon Maugham has therefore spent over a third of a million pounds (£350,000) of other people’s money vainly pursuing his agenda, entirely without success. All he has got for the money is gout. The crowd that backs him can afford to take the pain…

Labour MPs have voted against the proposed cut in stamp duty, despite backing it in their manifesto just six months ago. Overall, 228 Labour MPs voted against the second reading of the Finance Bill which includes the tax cut first outlined in the Budget. Shadow Treasury minister Jonathan Reynolds admitted this “was a Labour policy included in our manifesto for the June 2017 general election”, yet Labour MPs queued up to oppose the tax cut: Alison McGovern said “it is simply the wrong policy priority’”, Grahame Morris whinged: “legitimate concerns have been expressed about the stamp duty proposals, which are feared to be the wrong solution”. And Stella Creasy said the stamp duty cut would: “do little for [her] constituents.” Student fees, stamp duty – is there anything Labour told voters at the election that still stands?

Guido spotted a few welcome if modest tax cuts in the budget:

• Stamp Duty cut worth up to £5,000 to first time buyers
• Personal allowance will rise to £11,850 tax free
• The higher rate threshold will rise to £46,350*
• Tax break for transfers of North Sea oil and gas fields
• Increase in the business R & D tax credit to 12%

A couple of freezes:

• Fuel duty frozen again this year
• Froze air passenger duty
• Beer duty frozen
• No new tax levies for renewables until 2025 at least

*Given the Scottish higher rate of tax kicks in at £43,000 canny Scots who file their tax returns in England will save themselves a few quid.

Have co-conspirators spotted any more cuts?

What does Corbynism mean in reality? Momentum supporters on Bristol council are plotting to treble council tax for over 15,000 households. The Bristol Post reports the Labour council there has a projected deficit of £108 million, and Momentum’s plan to balance the books is a 200% council tax rise for the most valuable 8% of properties. The remaining 92% of households would see an inflation-busting council tax increase of up to 5%.

Guido is told that this would be illegal under local government finance rules. With the return of loony lefty councils you can be sure of one thing: “Vote Labour, get higher taxes…”

Peter Bone schools John McDonnell on the difference between avoidance and evasion. And puts to him Guido’s story about Labour HQ being rented from an offshore trust…

As Corbyn goes big on the Paradise Papers, it’s worth nothing that Labour rent their London headquarters from a tax exempt property unit trust fund based offshore in Jersey. Labour are thought to pay nearly a million pounds a year to lease the eighth floor of the Southside development on Victoria Street. The building is owned by WELPUT (The West End of London Property Unit Trust) – an investment trust established in Jersey, and managed by Schroder Property Managers (Jersey) Limited. Read their press release explaining the arrangement here.

Jersey Property Unit Trusts of this nature have a number of tax features that make them attractive – the rent Labour pays goes to Jersey. What did Corbyn say about people who send money offshore?