Aubrey Weis v Commissioners for HM Revenue and Customs

Aubrey Weis v Commissioners for HM Revenue and Customs

Time for bringing judicial review was extended and permission granted because, despite unjustified delay after ADR, the issues were important and arguable, there was no real prejudice to HMRC, and the legitimate expectation claim had a realistic prospect of success based on HMRC's conduct and representations.

Source-derived case information.

Parties
Claimant: Aubrey Weis; Defendant: Commissioners for HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
10 January 2025
Procedural Posture
Judicial Review / Permission Application With Extension of Time
Outcome
Permission granted for judicial review; extension of time allowed.
Legal Topics
Legitimate Expectation, Judicial Review, Extension of Time, Domicile for Taxation, Alternative Remedies
Tax Law Administrative Law Legitimate Expectation Judicial Review Extension of Time Domicile for Taxation Alternative Remedies

Source-derived case record

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Parties

Aubrey Weis

Claimant

Commissioners for HM Revenue and Customs

Defendant

Procedural Posture

Judicial Review / Permission Application With Extension of Time

Legal Issues

  1. 1 Whether time for bringing judicial review should be extended
  2. 2 Whether permission for judicial review should be granted
  3. 3 Whether HMRC created a substantive legitimate expectation regarding the claimant's domicile status

Ratio Decidendi

Time for bringing judicial review was extended and permission granted because, despite unjustified delay after ADR, the issues were important and arguable, there was no real prejudice to HMRC, and the legitimate expectation claim had a realistic prospect of success based on HMRC's conduct and representations.

Court Disposition

Permission granted for judicial review; extension of time allowed.

Orders

  • Time for bringing judicial review extended.
  • Permission to proceed with judicial review granted.