Q Ltd v Revenue And Customs [2018] EWHC 3637 (QB) (27 December 2018)

Q Ltd v Revenue And Customs [2018] EWHC 3637 (QB) (27 December 2018)

At the preliminary stage, the American Cyanamid test applies to applications for interim injunctions to preserve the status quo pending a full hearing. The applicant demonstrated a genuine intention to assemble the required evidence and a real risk of irrecoverable damage if interim relief was not granted. Therefore, a short-term injunction was justified until a full hearing could be held under the more stringent ABC Ltd test.

Citation
[2018] EWHC 3637
Parties
Applicant: Q Ltd; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
27 December 2018
Procedural Posture
Application for Interim Injunction / Preliminary Hearing on Interim Relief Pending Full Injunction Application
Outcome
Interim injunction granted for a short period pending full hearing.
Legal Topics
Interim Injunctions, Revocation of Licence, Duty Suspended Goods, Warehousekeeper Authorisation, Judicial Review, Appeal to FTT
Administrative Law Tax Law Injunctions Interim Injunctions Revocation of Licence Duty Suspended Goods Warehousekeeper Authorisation Judicial Review +1 more

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Parties

Q Ltd

Applicant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Application for Interim Injunction / Preliminary Hearing on Interim Relief Pending Full Injunction Application

Legal Issues

  1. 1 Whether an interim injunction should be granted to suspend the effect of revocation of warehousekeeper licence pending a full application for injunction and appeal to the FTT
  2. 2 What is the applicable legal test for granting such interim relief at the preliminary stage

Ratio Decidendi

At the preliminary stage, the American Cyanamid test applies to applications for interim injunctions to preserve the status quo pending a full hearing. The applicant demonstrated a genuine intention to assemble the required evidence and a real risk of irrecoverable damage if interim relief was not granted. Therefore, a short-term injunction was justified until a full hearing could be held under the more stringent ABC Ltd test.

Court Disposition

Interim injunction granted for a short period pending full hearing.

Orders

  • Injunction suspending the effect of revocation of warehousekeeper licence granted until full hearing in week commencing 21 January 2019, subject to applicant serving evidence by 14 January 2019.
  • Costs reserved to the full hearing.