R (on the application of Glencore Energy UK Ltd) v Revenue and Customs Commissioners
| Jurisdiction | England & Wales |
| Judge | Lord Justice Sales,Lord Justice Singh,Lady Justice Gloster |
| Judgment Date | 02 November 2017 |
| Neutral Citation | [2017] EWCA Civ 1716 |
| Docket Number | Case No: C1/2017/1845 |
| Court | Court of Appeal (Civil Division) |
| Date | 02 November 2017 |
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37 cases
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R (on the application of Archer and Another) v Revenue and Customs Commissioners
...was considered by the High Court in R (Glencore Energy UK Limited) v HMRC [2017] EWHC 1476 (Admin); approved by the Court of Appeal: [2017] EWCA Civ 1716 (“ 29 The core of the challenges in Rowe and in Walapu were on general public law grounds including the incompatibility of the APN syst......
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Sportsdirect.com Retail Ltd v Commissioners for HMRC
...attempting to take a different approach. 23 In addressing the recent decision of the Court of Appeal in Glencore Energy UK LTD v HM Revenue and Customs Commissioners [2017] EWCA Civ 1716, [2017] 4 WLR 213, Mr Lyons contended that that case did not address the issue of convenience. Glencor......
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R APS Short and Others v Police Misconduct Tribunal
...to the recent judgment of Sales LJ in R (on the application of Glencore Energy UK Limited) v Revenue and Customs Commissioners [2017] EWCA Civ 1716; [2017] 4 WLR 213; [2018] STC 51. I make particular reference to paras.51–58 of Sales LJ's 47 In addition, I referred the parties to R (on t......
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Michael O’Higgins FX Class Representative Ltd v Barclays Bank Plc and Others
... ... proceedings to be opt-in or opt-out - Application of test of practicability - Appropriate criteria ... Civ 647 ; [ 2010 ] Bus LR 28 , CA Glencore Energy UK Ltd v Revenue and Customs Comrs ... ...
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2 firm's commentaries
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UK Tax Round Up - November 2017
...upheld the High Court's decision to refuse permission for judicial review in a case reported as (Glencore Energy UK Limited v HMRC) [2017] EWCA Civ 1716. The Court of Appeal followed the case of Re Preston [1985] 1 AC 835 in relation to the application of judicial review in tax cases. It co......
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UK Tax Round Up - November 2017
...upheld the High Court's decision to refuse permission for judicial review in a case reported as (Glencore Energy UK Limited v HMRC) [2017] EWCA Civ 1716. The Court of Appeal followed the case of Re Preston [1985] 1 AC 835 in relation to the application of judicial review in tax cases. It co......
1 books & journal articles
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The 'Exceptionality' of Legal Aid: Affordable Access to Justice in Judicial Review
...R v Somerset CC, ex parte Dixon [1998] Env LR 111 [121] (Sedley J). 27 See e.g. R (Glencore Energy UK Ltd.) v HMRC Revenue and Customs [2017] EWCA Civ 1716; Oyekan v Secretary of State for the Home Department [2016] EWCA Civ 1352. 264 Legal Aid: Affording Access to Justice in Judicial Revie......