Glencore Energy Uk Ltd, Regina (on The Application of) v Revenue and Customs: CA 2 Nov 2017

This case concerns the relationship between judicial review in the High Court and the tax appeal system involving the First-tier Tribunal (Tax Chamber) (‘FTT’). It arises in the context of a new tax called Diverted Profits Tax (‘DPT’) which was introduced by Part 3 of the Finance Act 2015 (‘FA 2015’) with effect from 1 April 2015.

Judges:

Gloster, Sales, Singh LJJ

Citations:

[2017] EWCA Civ 1716

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 April 2022; Ref: scu.598473