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Judgments and decisions from 2001 onwards

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  • Ingenious Media Holdings Plc & Anor, R (on the application of) v HM Revenue & Customs High Court (Administrative Court) [2013] EWHC 3258 (Admin) Matching text sample:

    HMRC Solicitor

    ...decision of the Defendants (“HMRC”), acting by one...

    ...spring 2012 Mr Mostrous approached HMRC to ask for a background... ...in finding out more about HMRC’s approach to countering avoidance... ...Franklin, a senior member of HMRC’s press office, spoke...

    So far as HMRC were concerned, the interview... ...the course of the briefing. HMRC were surprised and disappointed when...
  • Rowe & Ors v Revenue & Customs High Court (Administrative Court) [2015] EWHC 2293 (Admin) Matching text sample:

    ROWE v HMRC

    instructed by HMRC Solicitors Office) for the

    ...’s Revenue and Customs (“HMRC”) to the claimants in...

    ...never be lawfully issued. Nevertheless HMRC contend that some of their...
  • Bowack & Anor v Saxton High Court (Chancery Division) [2020] EWHC 1049 (Ch) Matching text sample:

    ...an investment bond issued by AXA Isle of Man Limited in...

    ...on HM Attorney General and HMRC, requiring each to file... ...the claim be served on AXA Isle of Man Ltd (...

    ...adviser to set up an AXA offshore bond which would be...

    ...two pieces of correspondence from AXA Isle of Man Ltd....
  • Commissioners for Her Majesty’s Revenue and Customs v Parry and others United Kingdom Supreme Court [2020] UKSC 35 Matching text sample:

    (Instructed by HMRC Solicitor’s Office (Bush...

    ...’s Revenue and Customs (“HMRC”) determined that inheritance tax...

    ...(“the FTT”) against HMRC’s determination. The appeal...

    On HMRC’s appeal to the Court...
  • St Matthews (West) Ltd & Ors, R (on the application of) v HM Treasury & Anor High Court (Administrative Court) [2014] EWHC 1848 (Admin) Matching text sample:

    ...HM Revenue and Customs (“HMRC”) identified other promoters who...

    ...accordance with the Blackfriars Scheme. HMRC contends that the scheme was...

    , HMRC and the Treasury became aware...

    HMRC has been vigilant in challenging...
  • APVCO 19 Ltd & Ors, R (on the application of) v HM Treasury & Anor Court of Appeal (Civil Division) [2015] EWCA Civ 648 Matching text sample:

    the solicitor for HMRC

    ...’s Revenue and Customs (“HMRC”) (together the “respondents...

    ...mainly to residential property transactions. HMRC sought to combat them by...

    ...disclosed expressly and formally to HMRC under the disclosure of tax...
  • Viridor Waste Management Ltd & Ors, R (on the application of) v HM Revenue and Customs High Court (Administrative Court) [2016] EWHC 2502 (Admin) Matching text sample:

    “HMRC”

    ...there is no doubt that HMRC are the successful party,... and HMRC ask for an order that...

    ...defences pleaded and argued by HMRC was that Viridor had failed... ...costs is one which requires HMRC to bear both sides’... ...provides for Viridor to pay HMRC’s costs other than the... ...face up issue and for HMRC to pay Viridor’s costs... ...provides for Viridor to pay HMRC’s costs incurred prior to... ...2015, and 50% of HMRC’s costs thereafter, with HMRC to pay 50% of...

    .... Mrs Hall QC, for HMRC, referred me to

  • Haworth, R (On the Application Of) v Revenue And Customs High Court (Administrative Court) [2018] EWHC 1271 (Admin) Matching text sample:

    (instructed by HMRC) for the

    ...HM Revenue and Customs (“HMRC”) to issue him in...

    In response HMRC contend that the claimant engaged...

    On HMRC’s part there are statements... ...review and litigation team of HMRC’s Solicitors Office, who...
  • J P Whitter (Waterwell Engineers) Ltd v HM Revenue and Customs Court of Appeal (Civil Division) [2016] EWCA Civ 1160 Matching text sample:

    ...General Counsel and Solicitor to HMRC

    ...’s Revenue and Customs (“HMRC”), to cancel the... ...Board of Inland Revenue (now HMRC) are obliged, or at...

    ...kept under regular review by HMRC. Latterly, at any rate...

    HMRC then mistakenly took the point...
  • EULER HERMES SA (NV) v MACKAYS STORES GROUP LIMITED & oRS. High Court (Commercial Court) [2022] EWHC 1918 (Comm) Matching text sample:

    (“HMRC”)

    ...tax owed by MSL to HMRC

    . This was an HMRC standard form document that contained...

    "In consideration of [HMRC] allowing payment of duties,... ...[Euler] guarantees to pay [HMRC] IMMEDIATELY ON DEMAND each...
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