Jazztel Plc (As Test Claimant for Glo Issues 9a,9b And 10) v Revenue And Customs [2018] EWHC 1830 (Ch) (17 July 2018)

Jazztel Plc (As Test Claimant for Glo Issues 9a,9b And 10) v Revenue And Customs [2018] EWHC 1830 (Ch) (17 July 2018)

The order sought is an interim remedy within the meaning of section 234 of the Finance Act 2013 because the legal issues are not finally determined and the claims of the affected claimants have not been tried. The statutory exceptions for granting such a remedy are not satisfied, as there are no exceptional...

Source-derived case information.

Citation
[2018] EWHC 1830 (Ch)
Parties
Applicant: Jazztel PLC; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
17 July 2018
Procedural Posture
Group Litigation Order (glo) Test Claim Application / Post Trial Application for Extension of Test Case Relief to Other GLO Claimants; Judgment on Application
Outcome
Application dismissed
Legal Topics
Group Litigation Orders, Restitution of Taxes, Interim Remedies, Limitation Periods, EU Law Compliance
Tax Law Civil Procedure Group Litigation Orders Restitution of Taxes Interim Remedies Limitation Periods EU Law Compliance

Source-derived case record

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 10 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Jazztel PLC

Applicant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Group Litigation Order (glo) Test Claim Application / Post Trial Application for Extension of Test Case Relief to Other GLO Claimants; Judgment on Application

Legal Issues

  1. 1 Whether claimants within a GLO, other than the test claimant, are entitled to judgment or payment following a test case judgment that is under appeal, having regard to section 234 of the Finance Act 2013
  2. 2 Whether the order sought constitutes an interim remedy under section 234
  3. 3 Whether exceptional circumstances exist under section 234(3)(b) to justify the remedy

Ratio Decidendi

The order sought is an interim remedy within the meaning of section 234 of the Finance Act 2013 because the legal issues are not finally determined and the claims of the affected claimants have not been tried. The statutory exceptions for granting such a remedy are not satisfied, as there are no exceptional circumstances specific to the claimants. Therefore, the application must be dismissed.

Court Disposition

Application dismissed