Freeserve.Com Plc, R (on the application of) v Customs & Excise & Anor

Freeserve.Com Plc, R (on the application of) v Customs & Excise & Anor

The Commissioners' consideration of the imminent EC law change was not irrational or irrelevant in the Wednesbury sense; they properly assessed the strength of the case under existing law and did not set an improper threshold for enforcement. Freeserve's complaints are without foundation and, even if substantiated,...

Source-derived case information.

Parties
Claimant: Freeserve.com PLC; Defendant: The Commissioners of Customs & Excise; Interested Party: America Online, Incorporated
Jurisdiction
England and Wales
Judgment Date
31 October 2003
Procedural Posture
Judicial Review / Final Judgment
Outcome
Application dismissed
Legal Topics
VAT Assessment, Judicial Review, Standing, Relevant and Irrelevant Considerations, Threshold for Enforcement
Tax Law Administrative Law VAT Assessment Judicial Review Standing Relevant and Irrelevant Considerations Threshold for Enforcement

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 8 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Freeserve.com PLC

Claimant

The Commissioners of Customs & Excise

Defendant

America Online, Incorporated

Interested Party

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether the Commissioners took account of an irrelevant consideration (imminent law change) in deciding not to proceed against AOL for VAT
  2. 2 Whether the Commissioners set too high a threshold for enforcement under Section 73 of the Value Added Taxes Act 1994
  3. 3 Whether Freeserve had standing to bring judicial review

Ratio Decidendi

The Commissioners' consideration of the imminent EC law change was not irrational or irrelevant in the Wednesbury sense; they properly assessed the strength of the case under existing law and did not set an improper threshold for enforcement. Freeserve's complaints are without foundation and, even if substantiated, Freeserve would lack standing to pursue them.

Court Disposition

Application dismissed