Oculus Ltd v Commissioners for HMRC & Anor

Oculus Ltd v Commissioners for HMRC & Anor

Permission to proceed with judicial review is granted only on the ground that the requirement to send the AAG6 form may be ultra vires, as it is arguable that the information required exceeds the statutory prescription. Permission is refused on all other grounds as they are either unarguable or there is an alternative remedy. Interim relief is refused as the balance of convenience does not favour the Claimant and there is no serious issue to be tried except on ground 6.

Parties
Claimant: Oculus Ltd; First Defendant: Commissioners for HM Revenue and Customs; Second Defendant: Griffith Anderson Ltd
Jurisdiction
England and Wales
Judgment Date
13 May 2024
Procedural Posture
Judicial Review / Application for Permission and Interim Relief
Outcome
Permission to proceed with judicial review granted on ground 6 only; application for interim relief dismissed; permission refused on grounds 1 to 5.
Legal Topics
DOTAS Regime, Scheme Reference Number (srn), Judicial Review, Interim Relief, Ultra Vires, GDPR, Right to Silence, Free Movement of Capital, Right to Establish, Withdrawal Agreement
Tax Law Administrative Law European Union Law Human Rights Law DOTAS Regime Scheme Reference Number (srn) Judicial Review Interim Relief +6 more

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Parties

Oculus Ltd

Claimant

Commissioners for HM Revenue and Customs

First Defendant

Griffith Anderson Ltd

Second Defendant

Procedural Posture

Judicial Review / Application for Permission and Interim Relief

Legal Issues

  1. 1 Whether the issuance of a Scheme Reference Number (SRN) and requirement to send form AAG6 was lawful
  2. 2 Whether the DOTAS regime breaches Free Movement of Capital, Right to Establish, GDPR, Article 5 of the Withdrawal Agreement, or the right to silence
  3. 3 Whether the requirement to send form AAG6 is ultra vires

Ratio Decidendi

Permission to proceed with judicial review is granted only on the ground that the requirement to send the AAG6 form may be ultra vires, as it is arguable that the information required exceeds the statutory prescription. Permission is refused on all other grounds as they are either unarguable or there is an alternative remedy. Interim relief is refused as the balance of convenience does not favour the Claimant and there is no serious issue to be tried except on ground 6.

Court Disposition

Permission to proceed with judicial review granted on ground 6 only; application for interim relief dismissed; permission refused on grounds 1 to 5.

Orders

  • Permission to proceed with judicial review on ground 6 (ultra vires of AAG6 form) granted, conditional on Claimant amending grounds to particularise wording complained about.
  • Permission for judicial review refused on grounds 1 to 5.