Huntingwood Trading Ltd, Regina (on The Application of) v HM Revenue and Customs: Admn 21 Jan 2009

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.
Stadlen J
[2009] EWHC 290 (Admin)
Bailii
England and Wales

Updated: 26 February 2021; Ref: scu.420984