Aston & Ors, R (on the application of) v HM Revenue & Customs

Aston & Ors, R (on the application of) v HM Revenue & Customs

Permission to proceed with the judicial review is granted on all grounds, particularly legitimate expectation, but the claim is stayed pending the outcome of related proceedings in the Court of Appeal. Interim relief is refused because the claimants' prospects of success are low, the public interest in tax collection outweighs potential hardship, and the statutory criteria for APNs are satisfied. Costs on the interim relief application are reserved.

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 granted; claim stayed; interim relief refused; costs reserved.
Legal Topics
Advance Payment Notices, Legitimate Expectation, Retrospectivity, Article 1 Protocol 1 ECHR, Ultra Vires, Natural Justice, Interim Relief
Public Law Tax Law Advance Payment Notices Legitimate Expectation Retrospectivity Article 1 Protocol 1 ECHR Ultra Vires Natural Justice +1 more

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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 proceed with judicial review should be granted
  2. 2 Whether interim relief should be granted to suspend enforcement of Advance Payment Notices (APNs) and penalty regime
  3. 3 Whether the APN regime is ultra vires or contrary to legitimate expectation

Ratio Decidendi

Permission to proceed with the judicial review is granted on all grounds, particularly legitimate expectation, but the claim is stayed pending the outcome of related proceedings in the Court of Appeal. Interim relief is refused because the claimants' prospects of success are low, the public interest in tax collection outweighs potential hardship, and the statutory criteria for APNs are satisfied. Costs on the interim relief application are reserved.

Court Disposition

Permission granted; claim stayed; interim relief refused; costs reserved.

Orders

  • Permission to proceed with judicial review granted on all grounds.
  • Claim stayed pending outcome in the Court of Appeal.