Broomfield & Ors, R (On the Application Of) v Revenue And Customs

Broomfield & Ors, R (On the Application Of) v Revenue And Customs

The statutory requirements for giving follower notices under the Finance Act 2014 were satisfied where the appeal was made on the basis of a particular tax advantage denied by a relevant judicial ruling, even if other grounds of appeal existed. Procedural errors in the notices regarding time limits or description of corrective action did not invalidate the notices in the absence of demonstrated prejudice. Notices not delivered to the last known address before the statutory deadline were invalid. APNs were valid except where the underlying follower notice was invalid.

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 After Substantive Hearing
Outcome
Claim dismissed except for two claimants; follower notices and APNs invalid for those two claimants only
Legal Topics
Follower Notices, Accelerated Payment Notices, Statutory Interpretation, Procedural Validity, Double Taxation Arrangements
Tax Law Administrative Law Follower Notices Accelerated Payment Notices Statutory Interpretation Procedural Validity Double Taxation Arrangements

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 16 Party arguments 2 Amounts and remedies 7
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 After Substantive Hearing

Legal Issues

  1. 1 Whether statutory requirements for giving follower notices under the Finance Act 2014 were satisfied where appeals had multiple grounds, only one of which was covered by a relevant judicial ruling
  2. 2 Whether procedural errors in the notices (incorrect time limits, description of corrective action) invalidated the notices and APNs
  3. 3 Whether notices not received by certain claimants before the statutory deadline were valid

Ratio Decidendi

The statutory requirements for giving follower notices under the Finance Act 2014 were satisfied where the appeal was made on the basis of a particular tax advantage denied by a relevant judicial ruling, even if other grounds of appeal existed. Procedural errors in the notices regarding time limits or description of corrective action did not invalidate the notices in the absence of demonstrated prejudice. Notices not delivered to the last known address before the statutory deadline were invalid. APNs were valid except where the underlying follower notice was invalid.

Court Disposition

Claim dismissed except for two claimants; follower notices and APNs invalid for those two claimants only

Orders

  • Follower notices and APNs for Mr Bennett and Mr Cary are invalid and quashed
  • Claim dismissed for all other claimants; follower notices and APNs upheld