Shiner & Anor, R (on the application of) v HM Revenue & Customs

Shiner & Anor, R (on the application of) v HM Revenue & Customs

Efficient case management requires that the EC point be heard by way of judicial review at the same time as the ECHR point in Huitson, with any necessary extension of time granted, and the review retained in the Court of Appeal.

Parties
Appellants: The Queen on the Application of Shiner & anr; Respondents: Commissioners of HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
26 May 2010
Procedural Posture
Judicial Review / Application for Permission to Appeal and Case Management Directions
Outcome
Application for permission to appeal adjourned; permission granted to apply for judicial review with extension of time; matter to be listed with Huitson for hearing of EC and ECHR points.
Legal Topics
Retrospective Legislation, Double Taxation Agreements, Judicial Review Procedure, Article 56 EC Treaty, Article 1 First Protocol ECHR
Tax Law European Law Human Rights Law Retrospective Legislation Double Taxation Agreements Judicial Review Procedure Article 56 EC Treaty Article 1 First Protocol ECHR

Case Brief

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Parties

The Queen on the Application of Shiner & anr

Appellants

Commissioners of HM Revenue & Customs

Respondents

Procedural Posture

Judicial Review / Application for Permission to Appeal and Case Management Directions

Legal Issues

  1. 1 Whether the retrospective application of section 58 Finance Act 2008 is incompatible with Article 56 EC Treaty and Article 1 First Protocol ECHR
  2. 2 Whether judicial review is the appropriate procedure for challenging section 58
  3. 3 Whether the Tax Tribunal or the court should hear the EC point

Ratio Decidendi

Efficient case management requires that the EC point be heard by way of judicial review at the same time as the ECHR point in Huitson, with any necessary extension of time granted, and the review retained in the Court of Appeal.

Court Disposition

Application for permission to appeal adjourned; permission granted to apply for judicial review with extension of time; matter to be listed with Huitson for hearing of EC and ECHR points.

Orders

  • Permission to apply for judicial review under CPR 52.15(3) granted with necessary extension of time.
  • Review to be retained in the Court of Appeal and listed with Huitson.