Realreed Limited, R (on the application of) v Commissioners for HMRC

Realreed Limited, R (on the application of) v Commissioners for HMRC

Substantive unfairness is not a ground for judicial review. No legitimate expectation arose because there was no clear representation by HMRC, and the Claimant did not rely to its detriment on any such expectation. The VAT assessments were not disproportionate or unlawful under EU law or Article 1 Protocol 1 ECHR.

Parties
Claimant: Realreed Limited; Defendants: Commissioners for His Majesty’s Revenue and Customs; Interested Party: Chelsea Cloisters Services Limited
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Judicial Review / Final Judgment
Outcome
Claim dismissed
Legal Topics
Value Added Tax (vat), Legitimate Expectation, Judicial Review, Proportionality, Retrospective Taxation, Article 1 Protocol 1 ECHR
Tax Law Administrative Law Human Rights Law European Union Law Value Added Tax (vat) Legitimate Expectation Judicial Review Proportionality +2 more

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Parties

Realreed Limited

Claimant

Commissioners for His Majesty’s Revenue and Customs

Defendants

Chelsea Cloisters Services Limited

Interested Party

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether the assessments for unpaid VAT were unlawful due to substantive unfairness or breach of legitimate expectation
  2. 2 Whether the assessments violated general principles of EU law or Article 1 Protocol 1 ECHR

Ratio Decidendi

Substantive unfairness is not a ground for judicial review. No legitimate expectation arose because there was no clear representation by HMRC, and the Claimant did not rely to its detriment on any such expectation. The VAT assessments were not disproportionate or unlawful under EU law or Article 1 Protocol 1 ECHR.

Court Disposition

Claim dismissed

Orders

  • The Claimant’s application for judicial review is dismissed.