Blackpool Football Club Properties Ltd & Anor , R (on the application of) v Revenue & Customs

Blackpool Football Club Properties Ltd & Anor , R (on the application of) v Revenue & Customs

Permission for judicial review is refused because, even accepting that a representation was made and a legitimate expectation arose, the claimants failed to satisfy HMRC of the necessary facts to trigger the expectation. The issue is properly before the Special Commissioners, and the claimants have not exhausted their alternative remedy.

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, Judicial Review, Tax Relief, Enterprise Investment Scheme (eis), Delay in Judicial Review
Administrative Law Tax Law Legitimate Expectation Judicial Review Tax Relief Enterprise Investment Scheme (eis) Delay in Judicial Review

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 a representation by HMRC gave rise to a legitimate expectation enforceable by judicial review
  2. 2 Whether the claimants were denied that legitimate expectation
  3. 3 Whether the claimants had an alternative remedy before the Special Commissioners

Ratio Decidendi

Permission for judicial review is refused because, even accepting that a representation was made and a legitimate expectation arose, the claimants failed to satisfy HMRC of the necessary facts to trigger the expectation. The issue is properly before the Special Commissioners, and the claimants have not exhausted their alternative remedy.

Court Disposition

Permission for judicial review refused

Orders

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