ABC Ltd & Anor v HM Revenue and Customs

ABC Ltd & Anor v HM Revenue and Customs

HMRC does not have power under section 9(1) of the Commissioners of Revenue and Customs Act 2005 to grant temporary approval to persons determined not fit and proper; however, section 88C of the Alcoholic Liquor Duties Act 1979 allows HMRC to grant conditional or time-limited approval if satisfied the applicant is fit and proper for that limited purpose. The High Court retains jurisdiction to grant interim relief in rare cases where statutory appeal is ineffective or ECHR rights would be violated, but such relief was not warranted on the evidence in these cases.

Parties
First Appellant: ABC Limited; Second Appellant: X Limited; Third Appellant: Y Limited; Respondent: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
07 July 2017
Procedural Posture
Judicial Review / Appeal From High Court to Court of Appeal
Outcome
Appeals allowed in part; decisions of HMRC refusing to entertain requests for temporary approval quashed and remitted for reconsideration; appeals relating to refusal of injunctions dismissed.
Legal Topics
HMRC Approval Powers, Interim Relief, Fit and Proper Person Test, Statutory Interpretation, ECHR Article 6, A1 P1 Property Rights
Administrative Law Tax Law Regulatory Law HMRC Approval Powers Interim Relief Fit and Proper Person Test Statutory Interpretation ECHR Article 6 +1 more

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Parties

ABC Limited

First Appellant

X Limited

Second Appellant

Y Limited

Third Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondent

Procedural Posture

Judicial Review / Appeal From High Court to Court of Appeal

Legal Issues

  1. 1 Whether HMRC has power to grant temporary approval pending appeal
  2. 2 Whether High Court can grant interim relief to enable trading pending appeal
  3. 3 Interpretation of statutory scheme for alcohol wholesaler approval

Ratio Decidendi

HMRC does not have power under section 9(1) of the Commissioners of Revenue and Customs Act 2005 to grant temporary approval to persons determined not fit and proper; however, section 88C of the Alcoholic Liquor Duties Act 1979 allows HMRC to grant conditional or time-limited approval if satisfied the applicant is fit and proper for that limited purpose. The High Court retains jurisdiction to grant interim relief in rare cases where statutory appeal is ineffective or ECHR rights would be violated, but such relief was not warranted on the evidence in these cases.

Court Disposition

Appeals allowed in part; decisions of HMRC refusing to entertain requests for temporary approval quashed and remitted for reconsideration; appeals relating to refusal of injunctions dismissed.

Orders

  • Decisions of HMRC refusing temporary approval quashed and remitted for redetermination.
  • Interim relief maintained pending reconsideration.