Panesar and others v Revenue and Customs Commissioners

Practice – Jurisdiction. The Divisional Court had dismissed claims for judicial review, by which the claimants had challenged a decision of the Central Criminal Court to accept jurisdiction to determine a claim by the Revenue and Customs Commissioners, pursuant to s 59 of the Criminal Justice and Police Act 2001. The Court of Appeal, Civil Division, held that the underlying proceedings challenged in the Divisional Court had been a criminal matter. Consequently, the Court of Appeal had no jurisdiction to entertain an appeal from its order. The claimants had to make their application to the Divisional Court and, if successful, pursue their appeal in the Supreme Court.

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