Q Ltd v Revenue and Customs Commissioners

Interlocutory application – Interim relief. The applicant was successful in obtaining an interim injunction suspending the effect of the revocation of its authorisation licence, which had granted it the privilege of warehousing duty-suspended goods for the respondent Revenue and Customs Commissioners. The Queen's Bench Division held that, as the stringent test as set out in the case of ABC Ltd and others v Revenue and Customs Commissioners [2017] All ER (D) 102 (Aug) was to apply when determining the issues between the parties, an injunction would be made to allow the applicant time to collate the evidence required.

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