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More evidence, please

04 April 2017
Issue: 4594 / Categories: Tax cases

R (on the applications of VVB Engineering Services Ltd and others) v CRC, Queen’s Bench Division, 16 March 2017

Application to prove hardship

In November 2016 Mr Justice Cranston ordered that three sets of proceedings concerning accelerated payment notices (APNs) including consideration of permission for judicial review be stayed pending final determination of R (on the application of Rowe and others) v CRC [2015] EWHC 2293 (Admin). The claimants’ grounds of claim were similar to those dismissed by Mrs Justice Simler in Rowe which is on appeal to the Court of Appeal.

In the meantime the claimants claimed interim relief. Mr Justice Supperstone in the High Court said the claimants were not entitled to relief without conditions. It was in the public interest that HMRC should be permitted to enforce the APNs before changes in the claimants’ fortunes led to them being unable to pay. The judge said interim relief was conditional on establishing hardship the test for which was set out in R (on the application of...

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