The WLR Daily case summaries
[2018] WLR (D) 208
Queen’s Bench Division
Regina (Archer) v Revenue and Customs Commissioners
[2018] EWHC 695 (Admin)
2018 March 6; 28
Green J
Revenue— Tax avoidance— Accelerated payment notice— Revenue serving accelerated payment notice on claimant— Claimant commencing judicial review proceedings contending revenue should withdraw notice— Judicial review proceedings compromised in claimant’s favour— Master refusing claimant’s application for costs finding claim premature pending exercise of claimant’s statutory right to make representations to revenue regarding payment notice— Whether statutory right to make representations being adequate alternative remedy to judicial review proceedings— Whether master erring—
Finance Act 2014 (c 26), ss 219, 222