Powered by Lexis+®
Jurisdiction(s):
United Kingdom

High Court (England and Wales) applies CPR 6.15 to validate misdirected email service; JR permission in HMRC disguised remuneration repayment scheme dispute (R (London Fluid System Technologies) v HMRC)

Published on: 13 September 2023

Published by a LexisNexis Tax expert
Legal News
Table of contents
  • Why it matters
  • Case details
Article summary

R (oao London Fluid System Technologies Ltd and others) [2023] EWHC 2206 (Admin)

The claimant company had participated in a disguised remuneration scheme and later concluded a settlement with HMRC. Subsequent to the Morse review of the loan charge and the launch of the 2020 disguised remuneration repayment scheme, the company sought a repayment, which HMRC declined. The claimants therefore commenced judicial review proceedings challenging HMRC’s decision, utilising the email service that HMRC introduced during the coronavirus (COVID–19) pandemic. The claimant’s solicitor sent the claim forms to the email address of the solicitor already appointed to handle the matter, rather than to the address specified in the press release announcing the email facility. In doing so, he relied in particular on prior experience in three other judicial review cases in which HMRC had accepted that...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow