Andrew Lillicrap v The Commissioners for HMRC

Andrew Lillicrap v The Commissioners for HMRC

The principle of open justice requires publication of the interlocutory decision as it is of sufficient public interest, and publication ensures fairness and transparency. The stay on Mr Lillicrap’s appeal was lifted because further delay was not expedient, not materially helpful, and contrary to the overriding objective of dealing with cases fairly and justly.

Parties
Appellant: Andrew Lillicrap; Respondents: The Commissioners for His Majesty’s Revenue and Customs; Third Party Applicant: John Messore
Jurisdiction
England and Wales
Judgment Date
19 January 2023
Procedural Posture
Tax Appeal Interlocutory Application / Application for Publication of Interlocutory Decision
Outcome
Application allowed; interlocutory decision published; stay lifted
Legal Topics
Publication of Judgments, Open Justice, Stay of Proceedings, National Insurance Contributions, Case Management
Tax Law Civil Procedure Publication of Judgments Open Justice Stay of Proceedings National Insurance Contributions Case Management

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Parties

Andrew Lillicrap

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

John Messore

Third Party Applicant

Procedural Posture

Tax Appeal Interlocutory Application / Application for Publication of Interlocutory Decision

Legal Issues

  1. 1 Whether an unpublished interlocutory decision should be published upon third party application
  2. 2 Whether the stay of the appellant's case should be lifted
  3. 3 Whether the principle of open justice requires publication of interlocutory decisions

Ratio Decidendi

The principle of open justice requires publication of the interlocutory decision as it is of sufficient public interest, and publication ensures fairness and transparency. The stay on Mr Lillicrap’s appeal was lifted because further delay was not expedient, not materially helpful, and contrary to the overriding objective of dealing with cases fairly and justly.

Court Disposition

Application allowed; interlocutory decision published; stay lifted

Orders

  • The interlocutory decision is to be published as an appendix to this judgment.
  • The stay on Mr Lillicrap’s appeal is lifted.