MCML Limited (Formerly ED&F Man Capital Markets Limited) & Anor, R (on the application of) v Southwark Crown Court

MCML Limited (Formerly ED&F Man Capital Markets Limited) & Anor, R (on the application of) v Southwark Crown Court

Certification is limited to the common issue of whether HMRC's or the Requesting Authority's state of knowledge or belief is material in MLA cases; leave to appeal is refused as no point of law of general public importance arises beyond this issue, and the merits of any appeal are poor.

Source-derived case information.

Parties
First Claimant: MCML Limited (Formerly ED&F Man Capital Markets Limited); Second Claimant: Victoria Foster; Defendant: Southwark Crown Court; Interested Party: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
14 June 2024
Procedural Posture
Judicial Review / Permission to Appeal Application
Outcome
Leave to appeal refused; limited certification of two questions subject to redrafting.
Legal Topics
Mutual Legal Assistance, Disclosure Obligations, Judicial Review, Appeal Certification
Criminal Law Administrative Law Mutual Legal Assistance Disclosure Obligations Judicial Review Appeal Certification

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Summary, issues, holding and outcome

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Parties

MCML Limited (Formerly ED&F Man Capital Markets Limited)

First Claimant

Victoria Foster

Second Claimant

Southwark Crown Court

Defendant

The Commissioners for His Majesty’s Revenue and Customs

Interested Party

Procedural Posture

Judicial Review / Permission to Appeal Application

Legal Issues

  1. 1 Whether a point of law of general public importance arises for certification under section 1(2) of the Administration of Justice Act 1960
  2. 2 Whether the relevant state of knowledge or belief for disclosure and 'bound to fail' tests is that of HMRC or the Requesting Authority in MLA cases

Ratio Decidendi

Certification is limited to the common issue of whether HMRC's or the Requesting Authority's state of knowledge or belief is material in MLA cases; leave to appeal is refused as no point of law of general public importance arises beyond this issue, and the merits of any appeal are poor.

Court Disposition

Leave to appeal refused; limited certification of two questions subject to redrafting.

Orders

  • Applicant to redraft certified questions limited to the common issue and seek agreement with HMRC before resubmission.
  • Leave to appeal to the Supreme Court refused.