Court of Appeal dismisses Heathrow Airport Ltd’s applications for judicial review over VAT reclaim schemes
Heathrow Airport Ltd & Ors v Her Majesty's Treasury [2021] EWCA Civ 783
The Court of Appeal (also constituted as the Divisional Court) has dismissed applications for judicial review brought by Heathrow Airport Ltd and a number of other parties regarding the abolition following the expiry of Brexit transitional period of two VAT reclaim/exemption schemes, the VAT Retail Export Scheme and Extra Statutory Concession 9.1. The schemes were […]
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.
Imposition of post-termination covenant in employment contract was not incorrect
P v D [2016] EWCA Civ 87
The court held that a judge had not erred in the exercise of discretion when enforcing a post-termination restrictive covenant, which had appeared in an employee’s contract of employment.
Scope of Tomlin order covered all allegations of phone hacking
Leslie v News Group Newspaper Ltd [2016] EWCA Civ 79
Whether the scope of a compromise embodied in a Tomlin order covered all allegations of phone hacking by or on behalf of the defendant.