The defendant (HMRC) has applied to strike out this claim under CPR 3.4(2) on the ground that the particulars of claim do not show reasonable grounds for bringing the claim or, in the alternative, under CPR 24.2 that the court should enter judgment for HMRC on the claim on the basis that the claimant has no real prospect of succeeding at a trial and there is no other compelling reason why the claim should be disposed of at a trial.
Chief Master Marsh
[2020] EWHC 1808 (Ch)
Bailii
England and Wales
Updated: 17 September 2021; Ref: scu.652764