Aston & Ors, R (on the application of) v HM Revenue & Customs [2015] EWHC 3118 (Admin) (12 October 2015)

Aston & Ors, R (on the application of) v HM Revenue & Customs [2015] EWHC 3118 (Admin) (12 October 2015)

Permission to appeal was granted on all grounds due to points of substance, particularly on legitimate expectation, but the claim was stayed pending the outcome in the Court of Appeal. Interim relief was refused because the claimants' prospects of success were considered low, the public interest in tax collection...

Source-derived case information.

Citation
[2015] EWHC 3118 (Admin)
Parties
Claimants: Aston and Others; Defendant: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
12 October 2015
Procedural Posture
Judicial Review / Ruling on Permission to Appeal and Interim Relief
Outcome
Permission to appeal granted on all grounds; claim stayed; interim relief refused; costs of interim relief reserved for final determination.
Legal Topics
Advance Payment Notice (apn), Legitimate Expectation, Retrospectivity, Article 1 Protocol 1 ECHR, Ultra Vires, Interim Relief, Natural Justice
Public Law Tax Law Advance Payment Notice (apn) Legitimate Expectation Retrospectivity Article 1 Protocol 1 ECHR Ultra Vires Interim Relief +1 more

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Summary, issues, holding and outcome

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Parties

Aston and Others

Claimants

HM Revenue & Customs

Defendant

Procedural Posture

Judicial Review / Ruling on Permission to Appeal and Interim Relief

Legal Issues

  1. 1 Whether permission to appeal should be granted on grounds including legitimate expectation, retrospectivity, ultra vires, Article 1 Protocol 1 ECHR, and natural justice
  2. 2 Whether interim relief should be granted to suspend enforcement of APNs and penalty regime

Ratio Decidendi

Permission to appeal was granted on all grounds due to points of substance, particularly on legitimate expectation, but the claim was stayed pending the outcome in the Court of Appeal. Interim relief was refused because the claimants' prospects of success were considered low, the public interest in tax collection outweighed potential hardship, and the statutory criteria for APNs were satisfied.

Court Disposition

Permission to appeal granted on all grounds; claim stayed; interim relief refused; costs of interim relief reserved for final determination.

Orders

  • Permission to appeal granted on all grounds.
  • Claim stayed pending outcome in Court of Appeal.