The Company of Proprietors of Whitchurch Bridge, R (on the application of) v HM Treasury [2012] EWHC 3579 (Admin) (13 December 2012)

Section 42 of the 1792 Act does not entitle the Company to relief from the economic burden of taxes such as VAT for which it is not directly liable. The Treasury is not legally obliged to admit the Company to the VAT refund scheme under section 33 of the 1994 Act, and the criteria applied by the Treasury are unobjectionable and within its policy discretion.

Citation: [2012] EWHC 3579 (Admin)
Parties: Claimant: The Company of Proprietors of Whitchurch Bridge; Defendant: HM Treasury
Jurisdiction: England and Wales
Judgment Date: 13 December 2012
Procedural Posture: Judicial Review / Final Judgment
Outcome: Claim dismissed
Legal Topics: VAT Refunds, Statutory Exemptions, Public Bodies and Taxation, Judicial Review of Government Discretion

Tax Law Administrative Law Statutory Interpretation VAT Refunds Statutory Exemptions Public Bodies and Taxation Judicial Review of Government Discretion

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Parties

The Company of Proprietors of Whitchurch Bridge

Claimant

HM Treasury

Defendant

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

1 Whether HM Treasury is legally obliged to admit the Company of Proprietors of Whitchurch Bridge to the VAT refund scheme under section 33 of the Value Added Tax Act 1994 by virtue of section 42 of the Whitchurch Bridge Act 1792.

Ratio Decidendi

Court Disposition

Claim dismissed