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 for a holding injunction to preserve the status quo until the applicant can assemble evidence to satisfy the more stringent ABC Ltd test for interim relief pending appeal. The injunction is granted for a short period to allow the applicant to prepare its case.

Citation
[2018] EWHC 3637 (QB)
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
Outcome
Interim injunction granted for a short period
Legal Topics
Interim Injunctions, Revocation of Licence, Duty Suspended Goods, Warehousekeeper Authorisation
Administrative Law Commercial Law Interim Injunctions Revocation of Licence Duty Suspended Goods Warehousekeeper Authorisation

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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

Legal Issues

  1. 1 Whether an interim injunction should be granted to suspend the effect of HMRC's revocation of warehousekeeper authorisation pending appeal to the FTT
  2. 2 What evidential standard applies for granting such an injunction

Ratio Decidendi

At the preliminary stage, the American Cyanamid test applies for a holding injunction to preserve the status quo until the applicant can assemble evidence to satisfy the more stringent ABC Ltd test for interim relief pending appeal. The injunction is granted for a short period to allow the applicant to prepare its case.

Court Disposition

Interim injunction granted for a short period

Orders

  • Applicant to serve evidence by 14 January 2019
  • Full hearing to be held in the week commencing 21 January 2019 to consider further injunction