Application for judicial review of a decision by Her Majesty’s Revenue and Customs dated 25th April 2007 to disallow 101 claims made by the claimant, Huntingwood Trading Limited, in respect of excise duty drawback totalling andpound;1,263,865. The two grounds on which the claimant sought judicial review were first that the commissioners had engendered in the claimant a legitimate expectation that a certain course of action would be followed in relation to the making and paying of drawback claims; and that it is unfair and an abuse of power for the Commissioners to frustrate that legitimate expectation by refusing to make the payments.
Judges:
Stadlen J
Citations:
[2009] EWHC 290 (Admin)
Links:
Jurisdiction:
England and Wales
Taxes Management, Customs and Excise
Updated: 21 August 2022; Ref: scu.420984