In FCC Environment UK and others v HMRC [2015] EWCA Civ 747(16 July 2015) the Court of Appeal rejected an application to stay proceedings.
The issue was whether there should be a stay of judicial review (JR) proceedings designed to establish whether the respondents had a legitimate expectation of being entitled to a repayment of tax while proceedings to determine whether they were liable for the tax were heard and determined.
The Court of Appeal rejected HMRC’s appeal for a stay on the basis that HMRC had not clarified its case in relation to the JR proceedings so that the court could not ascertain the amount of overlap (if any) between the two proceedings.
Why it matters: In Gaines-Cooper [2011] 1 WLR 2625 the appeal had been stayed to allow the JR proceedings to run their course; however in this...
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