Heidelberg Graphic Equipment Ltd.& Anor v Revenue & Customs

Heidelberg Graphic Equipment Ltd.& Anor v Revenue & Customs

The court is satisfied, on the balance of probabilities and applying the law as it stands at the date of the application, that Heidelberg would obtain judgment for a substantial amount of money, and the threshold for interim payment under CPR 25.7(1)(c) is met. The existence of a stay and pending appeal does not preclude the order, given the claimant's ability to repay and agreed quantum.

Parties
Claimants: Heidelberg Graphic Equipment Ltd and another; Defendant: Commissioners for HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
08 April 2009
Procedural Posture
Application for Interim Payment / Ruling on Interim Payment Application
Outcome
application for interim payment granted
Legal Topics
Interim Payments, Limitation Period, Finance Act 2004 Section 320, Community Law, Restitution
Civil Procedure Tax Law Interim Payments Limitation Period Finance Act 2004 Section 320 Community Law Restitution

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Parties

Heidelberg Graphic Equipment Ltd and another

Claimants

Commissioners for HM Revenue & Customs

Defendant

Procedural Posture

Application for Interim Payment / Ruling on Interim Payment Application

Legal Issues

  1. 1 Whether the claimant is entitled to an interim payment under CPR 25.7(1)(c)
  2. 2 Effect of pending appeal on section 320 of Finance Act 2004
  3. 3 Whether stay in previous order precludes interim payment

Ratio Decidendi

The court is satisfied, on the balance of probabilities and applying the law as it stands at the date of the application, that Heidelberg would obtain judgment for a substantial amount of money, and the threshold for interim payment under CPR 25.7(1)(c) is met. The existence of a stay and pending appeal does not preclude the order, given the claimant's ability to repay and agreed quantum.

Court Disposition

application for interim payment granted

Orders

  • interim payment in full amount of agreed quantum (£505,000)
  • stay lifted to extent necessary to enable application