R (on the application of Medway Soft Drinks Ltd) and others v Revenue and Customs Commissioners

Practice – Costs. The claimants had been entitled to their costs of judicial review proceedings that had been discontinued following consent orders reached with HMRC because, although the proceedings had sought interim relief against HMRC's refusal to approve the claimants as wholesale suppliers of alcohol, which HMRC had not been in a position to grant, the claimants had had to start the proceedings in order to have had any chance of obtaining interim protection for as long as it had been needed. The Court of Appeal, Civil Division, dismissing HMRC's appeal, held that the judges had been entitled to find that the claimants had effectively been successful in gaining what they had sought in the judicial review proceedings.

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