Imperial Chemical Industries Ltd & Anor, R (on the application of) v HM Treasury & Anor

Imperial Chemical Industries Ltd & Anor, R (on the application of) v HM Treasury & Anor

The First Tier Tribunal (FTT) is the appropriate forum for determination of the legality of the RITP, as the issues are already before it in the BAT appeal, the claimants' grounds are identical to those advanced in the FTT, and the claim in the Administrative Court is premature absent an assessment or withholding....

Source-derived case information.

Parties
Claimant: Imperial Chemical Industries Ltd; Claimant: FCE Bank PLC; Defendant: Her Majesty’s Treasury; Defendant: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
17 February 2016
Procedural Posture
Judicial Review / Application for Permission and Interim Relief; Case Management Decision
Outcome
Claim stayed pending outcome of BAT FTT appeal; applications for permission, expedition, and interim relief dismissed.
Legal Topics
Restitution Interest Tax Provisions, Judicial Review, Forum Selection, Declaratory Relief, Interim Relief, Expedition, Alternative Remedy, Standing, EU Law Compliance, ECHR Compliance
Tax Law Administrative Law European Union Law Human Rights Law Restitution Interest Tax Provisions Judicial Review Forum Selection Declaratory Relief +6 more

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Summary, issues, holding and outcome

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Parties

Imperial Chemical Industries Ltd

Claimant

FCE Bank PLC

Claimant

Her Majesty’s Treasury

Defendant

The Commissioners for Her Majesty’s Revenue and Customs

Defendant

Procedural Posture

Judicial Review / Application for Permission and Interim Relief; Case Management Decision

Legal Issues

  1. 1 Lawfulness of Restitution Interest Tax Provisions (RITP) under EU law and ECHR
  2. 2 Appropriate forum for challenge to RITP
  3. 3 Prematurity and alternative remedy in the FTT

Ratio Decidendi

The First Tier Tribunal (FTT) is the appropriate forum for determination of the legality of the RITP, as the issues are already before it in the BAT appeal, the claimants' grounds are identical to those advanced in the FTT, and the claim in the Administrative Court is premature absent an assessment or withholding. The judicial review is stayed pending the outcome of the BAT FTT appeal.

Court Disposition

Claim stayed pending outcome of BAT FTT appeal; applications for permission, expedition, and interim relief dismissed.

Orders

  • Judicial review stayed pending outcome of BAT FTT appeal or further order.
  • No order on application for permission.