Judicial Review and injunctive relief refused in HMRC Publication Decision
In R (Easyway Umbrella Ltd) v HMRC [2023] EWHC 3368 (Admin) Mr Justice Kerr refused an application for an interim injunction in a claim for judicial review that would have required HMRC to remove the Claimant’s name from its list of “Current list of named tax avoidance schemes, promoters, enablers and suppliers”, published pursuant to section 86 of the Finance Act 2022. The list, and the relevant entry, is available here.
Refusing the injunction, Kerr J noted that whilst there were triable issues as to whether the Claimant had received the notice by which HMRC had complied with its duty to consult the Claimant prior to publication, he refused permission on that ground, and hence the injunction, by applying section 31(3D) of the Senior Courts Act 1981. Further grounds as to the irrationality of the notice, and raising a challenge based on the Claimant’s Article 1 Protocol 1 rights, were dismissed as bound to fail.
The decision is available here.
Joshua Carey and Sam Way appeared for HMRC.
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