England and Wales Case Law

Universal Cycles Limited & Ors v The Commissioners for HMRC

Where reliance is placed on Article 221(4) of the Community Customs Code for late notification of a customs debt, the legal burden of proof is on HMRC to establish entitlement to rely on that provision. The Tribunal may determine the correct declarant/debtor but cannot impose liability unless HMRC properly notifies the debt and enters it in the accounts in accordance with EU procedural requirements and time limits.

Source excerpt

• Burden of proof
• Notification of customs debt
• Declarant liability
• Extended time limits
• Procedural requirements
• Legal certainty

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Impact Contracting Solutions Ltd v Revenue and Customs

Impact Contracting Solutions Ltd v Revenue and Customs [2025] EWCA Civ 623 (16 May 2025)

The Court of Appeal held that HMRC may deregister a VAT taxpayer who knew or should have known it was facilitating another’s VAT fraud, even if some legitimate supplies continued.

• Vat deregistration
• Facilitation of vat fraud
• Abuse of rights
• Proportionality
• Fiscal neutrality
• Legal certainty

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Impact Contracting Solutions Limited v The Commissioners for HMRC

The Court of Appeal held that HMRC may deregister a VAT trader who knew or should have known it was facilitating another’s VAT fraud, even if it carried on lawful supplies.

• Vat deregistration
• Facilitation of vat fraud
• Principle of abuse of rights
• Proportionality
• Fiscal neutrality
• Legal certainty

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Cinven Capital Management (V) General Partner Ltd & Ors v Competition and Markets Authority

Cinven Capital Management (V) General Partner Ltd & Ors v Competition and Markets Authority [2025] EWCA Civ 578 (08 May 2025)

The Court of Appeal upheld the CMA’s finding of excessive pricing abuse, rejected alternative benchmarks, but held the CAT erred in reducing the penalty for specific deterrence.

• Abuse of dominant position
• Excessive pricing
• Unfair pricing
• Market entry barriers
• Penalty calculation
• Cost plus methodology

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Sophie Coulthard & Anor, R (on the application of) v Secretary of State for the Environment, Food and Rural Affairs

Judicial review over the XL Bully ban: the court found a PSED breach in making the Orders, but refused relief under section 31(2A) and rejected the other challenges.

• Judicial review
• Statutory interpretation
• Public sector equality duty
• Dangerous dogs legislation
• Legal certainty
• Judicial-review

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Coulthard & Anor, R (On the Application Of) v Secretary of State for the Environment, Food and Rural Affairs

Coulthard & Anor, R (On the Application Of) v Secretary of State for the Environment, Food and Rural Affairs [2024] EWHC 3252 (Admin) (17 December 2024)

Judicial review of XL Bully designation orders and guidance succeeded only on PSED breach, but relief was refused under section 31(2A) SCA 1981.

• Judicial review
• Statutory interpretation
• Ultra vires
• Equality duty
• Dangerous dogs act 1991
• Public sector equality duty

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Tom Hayes & Anor v R

The Court of Appeal dismissed Tom Hayes and Carlo Palombo’s appeals, holding LIBOR and EURIBOR submissions had to be genuine and honest assessments, not shaped by trading advantage.

• Conspiracy to defraud
• Benchmark rate manipulation
• Libor
• Euribor
• Dishonesty
• Legal certainty

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The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 & Anor v The Commissioners for HMRC

Upper Tribunal held the UK exit-tax payment rules could be read to allow five annual instalments, but it erred in excluding interest.

• Exit tax
• Freedom of establishment
• Conforming interpretation
• Retrospective effect
• Legal certainty
• Capital gains tax

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In the matter of an application by Rosaleen Dalton for Judicial Review (Northern Ireland)

The Supreme Court held that the Human Rights Act did not require a fresh inquest into Sean Dalton’s 1988 death, as the claim fell outside the Act’s temporal scope.

• Article 2 echr procedural obligation
• Temporal jurisdiction
• Inquest
• Revival of investigative duty
• Legal certainty
• Precedent

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Attorney General of Trinidad and Tobago v Vijay Maharaj Substituted on behalf of the Estate of Satnarayan Maharaj for Satnarayan Maharaj and another (Trinidad and Tobago)

The Privy Council dismissed a constitutional challenge to Trinidad and Tobago’s Sedition Act, holding it was protected as existing law and not invalid under section 1.

• Savings clause
• Freedom of expression
• Sedition
• Legal certainty
• Rule of law
• Separation of powers

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