R (on the applications of VVB Engineering Services Ltd and others) v Revenue and Customs Commissioners

Tax – Avoidance. The Administrative Court held that evidence served by the claimant taxpayers had not established that they would suffer hardship such as to justify the grant of interim relief in the form of an order preventing the defendant Revenue and Customs Commissioners from enforcing accelerated payment notices pending the final determination of their claim for judicial review of their issue. However, they were permitted to serve and file further evidence on which they wished to rely to establish hardship.

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