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Court: Court of Appeal

First-tier Tribunal had not erred in debarring HMRC from proceedings

BPP Holdings v Commissioner for Her Majesty’s Revenue & Customs [2016] EWCA Civ 121

Appeal against a determination by the Upper Tribunal, which had overturned the First-tier Tribunal’s decision to debar HMRC from further participation in proceedings. Held: The First-tier Tribunal did not err in debarring HMRC for serious and prolonged breaches of an order requiring them to provide proper particulars of their pleaded case against BPP.

Appeal against the making of an enforcement receivership order over assets

Boyle Transport (Northern Ireland) Ltd v R [2016] EWCA Crim 19

The Court of Appeal quashed substantial confiscation and enforcement receivership orders against the appellant. The case is an important one in relation to piercing the corporate veil in confiscation cases, and is the first detailed consideration by the CofA in this context of the general principles set out by the Supreme Court in Prest v Petrodel Resources Ltd [2013] UKSC 34.

Reporting restrictions were to be maintained as a departure from open justice was strictly necessary given the evidence

Guardian News & Media Ltd & Ors v Incedal [2016] EWCA Crim 11

Challenge to the order made by Nicol J dismissing the appellants’ application to have reporting restrictions which applied during the trial of Erol Incedal varied, so as to permit the publication of reports on the hearings held in private, which certain accredited journalists had been permitted to attend.