Jazztel Plc v HM Revenue and Customs

Jazztel Plc v HM Revenue and Customs

The application was for an interim remedy within the meaning of s.234 of the Finance Act 2013, and the circumstances of the Affected Claimants were not exceptional so as to justify an interim payment; therefore, the appeal was dismissed.

Parties
Appellant: Jazztel Plc; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
24 July 2019
Procedural Posture
Civil Appeal / Appeal From First Instance Judgment on Interim Remedy Application
Outcome
Appeal dismissed
Legal Topics
Group Litigation Order (glo), Interim Remedies, Limitation of Actions, Restitution, EU Law Compliance
Tax Law Civil Procedure Group Litigation Order (glo) Interim Remedies Limitation of Actions Restitution EU Law Compliance

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 3 Authorities cited 10 Party arguments 2
Sign in to unlock

Parties

Jazztel Plc

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Civil Appeal / Appeal From First Instance Judgment on Interim Remedy Application

Legal Issues

  1. 1 Whether the order sought by Jazztel on behalf of Affected Claimants was an interim remedy within the scope of s.234 of the Finance Act 2013
  2. 2 Whether the Affected Claimants could rely on the exception in s.234(3)(b) for exceptional circumstances

Ratio Decidendi

The application was for an interim remedy within the meaning of s.234 of the Finance Act 2013, and the circumstances of the Affected Claimants were not exceptional so as to justify an interim payment; therefore, the appeal was dismissed.

Court Disposition

Appeal dismissed