O' Connor Utilities Ltd v HMRC

O' Connor Utilities Ltd v HMRC

The notice of claim served on 4 December 2008 was within time because the corresponding date rule applies to statutory periods expressed as a month, and there was no indication in the statute to displace this rule.

Parties
Claimant: O’Connor Utilities Limited; Defendant: HMRC
Jurisdiction
England and Wales
Judgment Date
28 October 2009
Procedural Posture
Judicial Review / Judgment
Outcome
application granted
Legal Topics
Statutory Interpretation, Computation of Time, Customs and Excise, Forfeiture Procedures
Administrative Law Statutory Interpretation Computation of Time Customs and Excise Forfeiture Procedures

Case Brief

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Parties

O’Connor Utilities Limited

Claimant

HMRC

Defendant

Procedural Posture

Judicial Review / Judgment

Legal Issues

  1. 1 Whether the notice of claim served on 4 December 2008 was within the statutory time limit 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 the corresponding date rule applies to statutory periods expressed as a month, and there was no indication in the statute to displace this rule.

Court Disposition

application granted

Orders

  • Declaration that the notice of claim served on 4 December 2008 was within time under Schedule 3, paragraph 3 of the Customs and Excise Management Act 1979.
  • Defendant to pay claimant’s costs summarily assessed in the sum of ₤5,532.70, exclusive of VAT.