The wholesalers sought approval from the respondent for the wholesale supply of duty-paid alcohol. Approval was refused, but the parties sought a means of allowing a temporary approval pending determination by the FTT. The two questions considered were: (1) What power does HMRC have to permit a person to carry on trading pending the determination of an appeal to the FTT? (2) If HMRC does not have such a power or refuses to exercise it, what interim relief can the High Court grant? HELD HMRC’s appeal against
Held: HMRC’s appeal succeeded. It was not permissible to use section 88C of the 1979 Act. The wholesaler’s appeal failed. HMRC did have power to make its decision under section 9 of the 2005 Act.
Judges:
Lady Hale, President, Lord Kerr, Lord Carnwath, Lord Hodge, Lady Black, Lord Lloyd-Jones, Lord Sales
Citations:
[2019] UKSC 30, UKSC 2017/0157, UKSC 2017/0156
Links:
Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 2018 Jul 12 am Video, SC 2018 Jul 12 pm Video
Statutes:
Finance Act 2015, Alcoholic Liquor Duties Act 1979 88C, Commissioners for Revenue and Customs Act 2005 9, The Wholesaling of Controlled Liquor Regulations 2015
Jurisdiction:
England and Wales
Citing:
Appeal from – ABC Ltd and Another v HM Revenue and Customs CA 7-Jul-2017
Temporary approval pending appeal was preferred
The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol.
Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to . .
Cited – CC and C Ltd v Revenue and Customs CA 19-Dec-2014
This appeal arises in the context of the regime which permits wholesale trading in alcoholic drinks and other dutiable goods which are held in, or moved between, excise warehouses without giving rise to an ‘excise duty point’ and thus attracting . .
Cited – Hazell v Hammersmith and Fulham London Borough Council HL 1991
Swap deals outwith Council powers
The authority entered into interest rate swap deals to protect itself against adverse money market movements. They began to lose substantial amounts when interest rates rose, and the district auditor sought a declaration that the contracts were . .
Cited – Wilkinson, Regina (on the Application Of) v Inland Revenue HL 5-May-2005
The claimant said that the widows’ bereavement tax allowance available to a wife surviving her husband should be available to a man also if it was not to be discriminatory.
Held: Similar claims had been taken before the Human Rights Act to the . .
Cited – Harley Development Inc. And, Trillium Investment Ltd v Commissioner of Inland Revenue Co PC 14-Mar-1996
Hong Kong – ‘Their Lordships consider that, where a statute lays down a comprehensive system of appeals procedure against administrative decisions, it will only be in exceptional circumstances, typically an abuse of power, that the courts will . .
Cited – Tre Traktorer Aktiebolag v Sweden ECHR 7-Jul-1989
An alcohol licence for a restaurant was withdrawn with immediate effect because of financial irregularities, with the result that the restaurant business collapsed.
Held: ‘The government argued that a licence to sell alcoholic beverages could . .
Cited – Airey v Ireland ECHR 9-Oct-1979
Family law proceedings such as judicial separation do give rise to civil rights. In complex cases article 6 might require some provision for legal assistance, the precise form being a matter for the member state. The Court reiterated the importance . .
Lists of cited by and citing cases may be incomplete.
Licensing, Litigation Practice
Updated: 08 April 2022; Ref: scu.638488