Q Ltd v Revenue And Customs

Q Ltd v Revenue And Customs

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

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 Application
Outcome
Interim injunction granted for a short period
Legal Topics
Interim Injunctions, Revocation of Licence, Duty Suspended Goods, Judicial Review Procedures
Administrative Law Tax Law Interim Injunctions Revocation of Licence Duty Suspended Goods Judicial Review Procedures

Case Brief

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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 Application

Legal Issues

  1. 1 Whether the applicant is entitled to an interim injunction suspending the effect of revocation of its licence pending a full application and appeal to the FTT
  2. 2 What is the applicable test for granting an interim injunction in these circumstances

Ratio Decidendi

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

Court Disposition

Interim injunction granted for a short period

Orders

  • Applicant granted an interim injunction suspending the effect of revocation of its licence until a full hearing in the week commencing 21 January 2019
  • Applicant to serve evidence by 14 January 2019