Broomfield & Ors, R (On the Application Of) v Revenue And Customs [2018] EWHC 1966 (Admin) (27 July 2018)

Broomfield & Ors, R (On the Application Of) v Revenue And Customs [2018] EWHC 1966 (Admin) (27 July 2018)

The statutory requirements for issuing follower notices and APNs under the Finance Act 2014 were satisfied as the appeals were made on the basis of the asserted tax advantage, and the relevant judicial ruling applied to that advantage. Procedural errors in the calculation of time limits and the description of corrective action did not invalidate the notices as they did not cause substantial prejudice. Notices not served within the statutory period were invalid for those specific claimants.

Citation
[2018] EWHC 1966 (Admin)
Parties
Claimants: Aileen Marie Broomfield & Others; Defendants: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
27 July 2018
Procedural Posture
Judicial Review / Final Judgment
Outcome
Claim dismissed except for claimants not served within statutory period
Legal Topics
Follower Notices, Accelerated Payment Notices, Statutory Interpretation, Double Taxation, Procedural Compliance
Tax Law Administrative Law Follower Notices Accelerated Payment Notices Statutory Interpretation Double Taxation Procedural Compliance

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 3 Authorities cited 10 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Aileen Marie Broomfield & Others

Claimants

The Commissioners for Her Majesty's Revenue and Customs

Defendants

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether statutory requirements for issuing follower notices and APNs under the Finance Act 2014 were satisfied
  2. 2 Whether procedural defects in the notices invalidate them
  3. 3 Whether the notices failed to specify the correct corrective action

Ratio Decidendi

The statutory requirements for issuing follower notices and APNs under the Finance Act 2014 were satisfied as the appeals were made on the basis of the asserted tax advantage, and the relevant judicial ruling applied to that advantage. Procedural errors in the calculation of time limits and the description of corrective action did not invalidate the notices as they did not cause substantial prejudice. Notices not served within the statutory period were invalid for those specific claimants.

Court Disposition

Claim dismissed except for claimants not served within statutory period

Orders

  • Follower notices and APNs upheld for all claimants except those not served within the statutory period
  • Notices to be withdrawn for claimants not served within the statutory period