R (on the application of (1) Imperial Chemical Industries and (2) FCE Bank) v HM Treasury and HMRC

In R (on the application of (1) Imperial Chemical Industries and (2) FCE Bank) v HM Treasury and HMRC [2016] EWHC 279 (17 February 2016) the High Court stayed a claim for judicial review pending the appeal of British American Tobacco (BAT) in the FTT.

The claimants sought judicial review of the restitution interest tax provisions (RITP) which are contained in CTA 2010 Part 8C as amended by FA 2015 (No 2). The issue was the appropriate forum.

The High Court found that the FTT was the appropriate forum for the following reasons:

·       The issue was already in front of the FTT in the BAT appeal.

·       The grounds of appeal were identical to those of the BAT appeal and the FTT allowing the appeal would have the same effect as the declaratory relief the claimants sought to obtain in the High Court.

·       It would be...