Haworth, R (On the Application Of) v Revenue And Customs [2019] EWCA Civ 747 (01 May 2019)

Haworth, R (On the Application Of) v Revenue And Customs [2019] EWCA Civ 747 (01 May 2019)

HMRC misdirected themselves by overstating the effect of the Smallwood judgment and by applying a 'likelihood' rather than a 'would' threshold when issuing the follower notice. As a result, the follower and accelerated payment notices issued to Mr Haworth were unlawful and must be quashed.

Citation
[2019] EWCA Civ 747
Parties
Appellant (claimant): Geoffrey Richard Haworth; Respondents (defendants): The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
01 May 2019
Procedural Posture
Judicial Review Appeal / Court of Appeal (civil Division) Appeal From High Court
Outcome
Appeal allowed
Legal Topics
Follower Notices, Accelerated Payment Notices, Judicial Review, Tax Avoidance, Statutory Interpretation, Access to Courts
Tax Law Administrative Law Public Law Follower Notices Accelerated Payment Notices Judicial Review Tax Avoidance Statutory Interpretation +1 more

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Parties

Geoffrey Richard Haworth

Appellant (claimant)

The Commissioners for Her Majesty's Revenue and Customs

Respondents (defendants)

Procedural Posture

Judicial Review Appeal / Court of Appeal (civil Division) Appeal From High Court

Legal Issues

  1. 1 Whether HMRC misdirected themselves in issuing follower and accelerated payment notices to Mr Haworth under the Finance Act 2014
  2. 2 Whether the follower notice satisfied the statutory requirements under section 206 of the Finance Act 2014
  3. 3 Proper interpretation of 'principles laid down, or reasoning given' and 'would' in section 205(3)(b) of the Finance Act 2014

Ratio Decidendi

HMRC misdirected themselves by overstating the effect of the Smallwood judgment and by applying a 'likelihood' rather than a 'would' threshold when issuing the follower notice. As a result, the follower and accelerated payment notices issued to Mr Haworth were unlawful and must be quashed.

Court Disposition

Appeal allowed

Orders

  • Follower notice issued to Mr Haworth quashed
  • Accelerated payment notice based on the follower notice quashed