Revenue & Customs v Walsh [2023] EWHC 2213 (Ch) (13 September 2023)

Revenue & Customs v Walsh [2023] EWHC 2213 (Ch) (13 September 2023)

The court held that the default judgment was regularly obtained, the claim was properly served at the defendant's last known address, and there was no real prospect of successfully defending the claim. The statutory scheme for challenging tax assessments is exclusive and precludes a common law unjust enrichment defence. The assessments are not arbitrary or disproportionate, and enforcement does not breach the defendant's ECHR rights. There was no sufficient delay or unfairness to justify setting aside or varying the judgment. The application was refused and the order for sale was granted.

Citation
[2023] EWHC 2213 (Ch)
Parties
Claimant: HM Revenue & Customs Commissioners; Defendant: John Patrick Walsh
Jurisdiction
England and Wales
Judgment Date
13 September 2023
Procedural Posture
Part 8 Claim and Application to Set Aside Default Judgment / Judgment on Application to Set Aside/vary Default Judgment and for Order for Sale
Outcome
Application to set aside or vary default judgment refused; order for sale granted.
Legal Topics
Default Judgment, Order for Sale, Unjust Enrichment, Article 6 ECHR, Article 1 Protocol 1 ECHR, Delay and Fair Trial, Tax Assessments, Relief From Sanctions
Tax Law Civil Procedure Human Rights Default Judgment Order for Sale Unjust Enrichment Article 6 ECHR Article 1 Protocol 1 ECHR +3 more

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Parties

HM Revenue & Customs Commissioners

Claimant

John Patrick Walsh

Defendant

Procedural Posture

Part 8 Claim and Application to Set Aside Default Judgment / Judgment on Application to Set Aside/vary Default Judgment and for Order for Sale

Legal Issues

  1. 1 Whether the default judgment should be set aside or varied under CPR 13.3
  2. 2 Whether the defendant has a real prospect of successfully defending the claim
  3. 3 Whether there is other good reason to set aside or vary the judgment

Ratio Decidendi

The court held that the default judgment was regularly obtained, the claim was properly served at the defendant's last known address, and there was no real prospect of successfully defending the claim. The statutory scheme for challenging tax assessments is exclusive and precludes a common law unjust enrichment defence. The assessments are not arbitrary or disproportionate, and enforcement does not breach the defendant's ECHR rights. There was no sufficient delay or unfairness to justify setting aside or varying the judgment. The application was refused and the order for sale was granted.

Court Disposition

Application to set aside or vary default judgment refused; order for sale granted.

Orders

  • Default judgment stands for £1,328,483.57 plus interest.
  • Order for sale of properties subject to final charging orders to recover the outstanding liability.