O' Connor Utilities Ltd v HMRC [2009] EWHC 3704 (Admin) (28 October 2009)

O' Connor Utilities Ltd v HMRC [2009] EWHC 3704 (Admin) (28 October 2009)

The notice of claim served on 4 December 2008 was within time because, under the corresponding date rule, the day of the notice of seizure is excluded and the period ends on the corresponding date in the following month.

Citation
[2009] EWHC 3704 (Admin)
Parties
Claimant: O'Connor Utilities Limited; Defendant: HMRC
Jurisdiction
England and Wales
Judgment Date
28 October 2009
Procedural Posture
Judicial Review / Final Judgment
Outcome
Application granted
Legal Topics
Statutory Time Limits, Computation of Time, Forfeiture Proceedings
Administrative Law Customs Law Statutory Time Limits Computation of Time Forfeiture Proceedings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 8 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

O'Connor Utilities Limited

Claimant

HMRC

Defendant

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether the notice of claim served on 4 December 2008 was within the statutory one-month period under Schedule 3, paragraph 3 of the Customs and Excise Management Act 1979.

Ratio Decidendi

The notice of claim served on 4 December 2008 was within time because, under the corresponding date rule, the day of the notice of seizure is excluded and the period ends on the corresponding date in the following month.

Court Disposition

Application granted

Orders

  • Declaration that the notice of claim served on 4 December 2008 was within time
  • Defendant to pay claimant's costs, summarily assessed at £5,532.70, exclusive of VAT