HM Revenue & Customs v Begum & Ors

HM Revenue & Customs v Begum & Ors

Permission to amend particulars of claim in both actions is granted because, except as limited, the proposed amendments either do not introduce new claims or causes of action, or if they do, those claims arise out of the same or substantially the same facts as previously pleaded claims. The court is satisfied that the amended claims have a real prospect of success and that any prejudice to defendants can be addressed at trial.

Parties
Claimant: Her Majesty's Commissioners for Revenue and Customs; Defendant: Noorasa Begum; Defendant: Cellcom Limited; Defendant: STM Fidecs Trust Company Limited; Defendant: Sandeep Golechha; Defendant: Eastern Fusion Limited; Defendant: Hassan Khan; Defendant: Ward Enterprises Limited
Jurisdiction
England and Wales
Judgment Date
15 July 2010
Procedural Posture
Civil / Ruling on Applications to Amend Particulars of Claim
Outcome
Permission to amend particulars of claim granted, subject to limitations indicated in judgment.
Legal Topics
Conspiracy, VAT Fraud, Amendment of Pleadings, Limitation Periods, Section 423 Insolvency Act, Freezing Orders
Civil Procedure Insolvency Tax Law Conspiracy VAT Fraud Amendment of Pleadings Limitation Periods Section 423 Insolvency Act +1 more

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Parties

Her Majesty's Commissioners for Revenue and Customs

Claimant

Noorasa Begum

Defendant

Cellcom Limited

Defendant

STM Fidecs Trust Company Limited

Defendant

Sandeep Golechha

Defendant

Eastern Fusion Limited

Defendant

Hassan Khan

Defendant

Ward Enterprises Limited

Defendant

Procedural Posture

Civil / Ruling on Applications to Amend Particulars of Claim

Legal Issues

  1. 1 Whether HMRC should be granted permission to amend particulars of claim in two actions after expiry of limitation periods
  2. 2 Whether the proposed amendments introduce new claims or causes of action
  3. 3 Whether new claims arise out of the same or substantially the same facts as previously pleaded claims

Ratio Decidendi

Permission to amend particulars of claim in both actions is granted because, except as limited, the proposed amendments either do not introduce new claims or causes of action, or if they do, those claims arise out of the same or substantially the same facts as previously pleaded claims. The court is satisfied that the amended claims have a real prospect of success and that any prejudice to defendants can be addressed at trial.

Court Disposition

Permission to amend particulars of claim granted, subject to limitations indicated in judgment.

Orders

  • HMRC granted leave to amend particulars of claim in both actions.
  • Scope of claim in 2002 action limited as indicated in judgment.