R (on the application of HT & Co (Drinks) Ltd and another) v Revenue and Customs Commissioners

Tax – Alcohol. The defendant Revenue and Customs Commissioners revoked the claimants' authorisation to trade in duty-suspended goods. The claimants sought interim injunctive relief within prospective judicial review proceedings, pending their appeal in the First-tier Tribunal (Tax). The Administrative Court, in dismissing the application, held that the claimants' challenge did not enjoy a realistic chance of success, particularly given the high threshold set where an appeal was available. Accordingly, interim relief and permission to apply for judicial review would be refused.

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