Emblin & Ors, R (On the Application Of) v Revenue And Customs

Emblin & Ors, R (On the Application Of) v Revenue And Customs

The application to amend was refused because the guidance was not breached; HMRC did not ask Mr Hunt to find out further information, only accepted information already in his possession. The amendment was also brought too late, and the interests of finality prevailed.

Parties
Claimant: The Queen on the application of Emblin; Defendant: HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
23 March 2018
Procedural Posture
Judicial Review / Application to Amend and Costs Ruling
Outcome
Application to amend dismissed; costs awarded to HMRC with 10% discount; permission to appeal refused; extension of time for application for permission to appeal granted.
Legal Topics
Amendment of Pleadings, Costs, Legal Professional Privilege, Public Authority Policy Adherence
Administrative Law Judicial Review Amendment of Pleadings Costs Legal Professional Privilege Public Authority Policy Adherence

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Parties

The Queen on the application of Emblin

Claimant

HM Revenue and Customs

Defendant

Procedural Posture

Judicial Review / Application to Amend and Costs Ruling

Legal Issues

  1. 1 Whether HMRC breached its internal guidance regarding whistleblowers (HUMINT)
  2. 2 Whether amendment to grounds should be permitted
  3. 3 Appropriate costs order given late concession on privileged documents

Ratio Decidendi

The application to amend was refused because the guidance was not breached; HMRC did not ask Mr Hunt to find out further information, only accepted information already in his possession. The amendment was also brought too late, and the interests of finality prevailed.

Court Disposition

Application to amend dismissed; costs awarded to HMRC with 10% discount; permission to appeal refused; extension of time for application for permission to appeal granted.

Orders

  • Claimants to pay HMRC's costs of the application to amend, to be assessed if not agreed.
  • Claimants to pay 90% of HMRC's costs of the main action.