Regina (International Masters Publishers Ltd) v Revenue and Customs Commissioners: QBD 19 Jan 2006

The taxpayer sold book with associated CDs. The respondent refused to apply the ESC 37 concession. There was doubt its capacity to do so, but the taxpayer first lodged an appeal. It now sought leave to apply for judicial review of the decision out of time.
Held: The applicant had been aware of the possibility of applying for judicial review from the start. It had instead lodged an appeal hoping to save costs. In those circumstances leave would be refused. The delay was substantial. The company should have notified the respondents of its doubts, and sought an agreement from the respondent to an extension of time to apply for a judicial review.


Times 30-Jan-2006


England and Wales


See AlsoInternational Masters Publishers Ltd v Revenue and Customs VDT 25-Apr-2005
SINGLE OR MULTIPLE SUPPLY – CD book as part of a series on classic composers comprising a CD and 12 pages of written material and illustrations – principal supply is that of the CD – appeal dismissed . .
Lists of cited by and citing cases may be incomplete.

VAT, Judicial Review

Updated: 01 May 2022; Ref: scu.238287