R (Vital Nut Company Ltd and another) v Revenue and Customs Comrs

JurisdictionEngland & Wales
JudgeCharles J
Judgment Date19 July 2016
Neutral Citation[2016] EWHC 1797 (Admin)
Docket NumberCase No: CO/2227/2015
CourtQueen's Bench Division (Administrative Court)
Date19 July 2016
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12 cases
  • VVB Engineering Services Ltd (and Others) and Others v Commissioners for HM Revenue and Customs
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 16 March 2017
    ...of her submission that interim relief should be granted without conditions Ms Kaufmann relied on the observations made by Charles J in Vital Nut [2016] EWHC 1797 (Admin) at paras 5–Charles J granted interim relief pending the appeal on the same terms as those in the order of Parker J. Howev......
  • R (on the application of Dickinson and Others) v Revenue and Customs Commissioners
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 7 July 2017
    ...Green J, R (Walapu) v HMRC [2016] EWHC 658 (Admin) ( Walapu) and the third is a decision of mine R (Vital Nut and others) v HMRC [2016] EWHC 1797 (Admin) ( Vital Nut). In all of them the claims for judicial review were dismissed, permission to appeal has been given and the appeals have no......
  • R (on the application of Archer and Another) v Revenue and Customs Commissioners
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 28 March 2018
    ...R (Rowe) v HMRC [2015] EWHC 2293 (Admin) (“ Rowe”); R (Walapu) v HMRC [2016] EWHC 658 (Admin) (“ Walapu”); R (Vital Nut) v HMRC [2016] EWHC 1797 (Admin) (“ Vital Nut”); and, R (Dickinson) v HMRC [2017] EWHC 1705 (Admin) (“ Dickinson”). A similar regime for countering tax avoidance also ......
  • The Queen (on the application of Geoffrey Richard Haworth) v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 23 May 2018
    ...was in the context of the appeal from Charles J's decision in R (Vital Nut Co Ltd and another) v Revenue and Customs Commissioners [2016] EWHC 1797 (Admin); [2016] 4 WLR 144. The accelerated payment notices in that case had been issued under section 219(4)(b) of the Finance Act 2014 on the......
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