Blackpool Football Club Properties Ltd & Anor , R (on the application of) v Revenue & Customs [2008] EWHC 710 (Admin) (20 March 2008)

Blackpool Football Club Properties Ltd & Anor , R (on the application of) v Revenue & Customs [2008] EWHC 710 (Admin) (20 March 2008)

Even if a representation was made by HMRC giving rise to a legitimate expectation, the claimants failed to satisfy the condition precedent for relief, namely making out a case to HMRC's satisfaction regarding the money and Mr Oakley's knowledge. The appropriate forum for resolving the factual dispute is the Special Commissioners, and judicial review is not appropriate in these circumstances.

Citation
[2008] EWHC 710 (Admin)
Parties
Claimant: Blackpool Football Club Properties Limited; Claimant: Owen John Oyston; Defendant: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
20 March 2008
Procedural Posture
Judicial Review / Permission Application
Outcome
Permission for judicial review refused
Legal Topics
Legitimate Expectation, Enterprise Investment Scheme Relief, Judicial Review Procedure, Delay in Judicial Review, Public Law Remedies
Administrative Law Tax Law Legitimate Expectation Enterprise Investment Scheme Relief Judicial Review Procedure Delay in Judicial Review Public Law Remedies

Case Brief

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Parties

Blackpool Football Club Properties Limited

Claimant

Owen John Oyston

Claimant

HM Revenue & Customs

Defendant

Procedural Posture

Judicial Review / Permission Application

Legal Issues

  1. 1 Whether HMRC made a representation giving rise to a legitimate expectation for tax relief under EIS
  2. 2 Whether the claimants fulfilled the conditions for the legitimate expectation to be honoured
  3. 3 Whether the claimants' delay in bringing the claim was justified

Ratio Decidendi

Even if a representation was made by HMRC giving rise to a legitimate expectation, the claimants failed to satisfy the condition precedent for relief, namely making out a case to HMRC's satisfaction regarding the money and Mr Oakley's knowledge. The appropriate forum for resolving the factual dispute is the Special Commissioners, and judicial review is not appropriate in these circumstances.

Court Disposition

Permission for judicial review refused

Orders

  • Claim dismissed
  • Claimants to pay defendant's costs, to be assessed if not agreed