Court: Court of Appeal

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.