HM Revenue & Customs v Rogers

HM Revenue & Customs v Rogers

A stay of proceedings is granted because irreparable harm may be caused to the defendant if enforcement proceeds before the section 55 appeal is resolved, and there is no countervailing prejudice to HMRC. Summary judgment is refused as the defendant's defence is arguable and statutory appeal procedures are pending.

Parties
Claimant: Her Majesty’s Revenue & Customs; Defendant: Kieran Rogers
Jurisdiction
England and Wales
Judgment Date
12 November 2009
Procedural Posture
Civil / Interlocutory Applications (stay and Summary Judgment)
Outcome
Stay of proceedings granted; summary judgment application dismissed.
Legal Topics
Income Tax Assessment, Statutory Debt Recovery, Stay of Proceedings, Summary Judgment, Postponement of Tax Payment
Tax Law Civil Procedure Income Tax Assessment Statutory Debt Recovery Stay of Proceedings Summary Judgment Postponement of Tax Payment

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 12 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Her Majesty’s Revenue & Customs

Claimant

Kieran Rogers

Defendant

Procedural Posture

Civil / Interlocutory Applications (stay and Summary Judgment)

Legal Issues

  1. 1 Whether a stay of proceedings should be granted pending appeal of section 55 determination
  2. 2 Whether summary judgment should be granted for recovery of statutory tax debt

Ratio Decidendi

A stay of proceedings is granted because irreparable harm may be caused to the defendant if enforcement proceeds before the section 55 appeal is resolved, and there is no countervailing prejudice to HMRC. Summary judgment is refused as the defendant's defence is arguable and statutory appeal procedures are pending.

Court Disposition

Stay of proceedings granted; summary judgment application dismissed.

Orders

  • Action stayed pending outcome of section 55 appeal and statutory procedures.
  • Summary judgment application refused.