R (on the application of Veolia ES Landfill Ltd and others) v Revenue and Customs Commissioners

Practice – Stay of proceedings. The appellants had issued proceedings in the First-tier Tribunal (Tax Chamber) against their assessment to landfill tax. They were then permitted to bring judicial review proceedings founded on their legitimate expectations arising out of negotiations for repayments of overpaid landfill tax. The Revenue's application for a stay of the judicial review proceedings was dismissed. The Court of Appeal, Civil Division, dismissed the Revenue and Customs Commissioners' appeal as the taxpayers were entitled to pursue either or both remedies and, it was not clear what the Revenue's case would be in the judicial review, so it was uncertain whether there was any overlap of fact in the two sets of proceedings.

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