Rowe & Ors, R (On the Application Of) v Revenue And Customs [2017] EWCA Civ 2105 (12 December 2017)

Rowe & Ors, R (On the Application Of) v Revenue And Customs [2017] EWCA Civ 2105 (12 December 2017)

The Court held that the Finance Act 2014 was intended by Parliament to apply to both pre-existing and post-enactment tax avoidance schemes, and that the issuance of APNs/PPNs in these cases was within statutory purpose and not unlawfully retrospective. The designated officer must be positively satisfied that the scheme is ineffective before issuing an APN/PPN. HMRC's general policy was lawful provided it allowed for exceptions. The process did not breach principles of natural justice or ECHR rights. The appeals were dismissed.

Citation
[2017] EWCA Civ 2105
Parties
Appellants: Rowe and Others; Appellants: Vital Nut Co Limited and Others; Respondents: Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
12 December 2017
Procedural Posture
Judicial Review (administrative Law) / Appeal From Queen's Bench Division Administrative Court to Court of Appeal
Outcome
Appeals dismissed
Legal Topics
Accelerated Payment Notices (apns), Partner Payment Notices (ppns), Finance Act 2014, Retrospective Legislation, Natural Justice, Judicial Review, Tax Avoidance, DOTAS (disclosure of Tax Avoidance Schemes), Article 1 Protocol 1 ECHR, Discretionary Powers of HMRC
Tax Law Administrative Law Human Rights Law Accelerated Payment Notices (apns) Partner Payment Notices (ppns) Finance Act 2014 Retrospective Legislation Natural Justice +5 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 9 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Rowe and Others

Appellants

Vital Nut Co Limited and Others

Appellants

Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Judicial Review (administrative Law) / Appeal From Queen's Bench Division Administrative Court to Court of Appeal

Legal Issues

  1. 1 Whether HMRC's issuance of APNs/PPNs under the Finance Act 2014 was unreasonable, disproportionate, or unfair
  2. 2 Whether the application of APNs/PPNs to pre-2014 transactions was unlawfully retrospective
  3. 3 Whether the process breached principles of natural justice

Ratio Decidendi

The Court held that the Finance Act 2014 was intended by Parliament to apply to both pre-existing and post-enactment tax avoidance schemes, and that the issuance of APNs/PPNs in these cases was within statutory purpose and not unlawfully retrospective. The designated officer must be positively satisfied that the scheme is ineffective before issuing an APN/PPN. HMRC's general policy was lawful provided it allowed for exceptions. The process did not breach principles of natural justice or ECHR rights. The appeals were dismissed.

Court Disposition

Appeals dismissed

Orders

  • The applications for judicial review are dismissed.
  • No unlawful retrospectivity or breach of natural justice found.