Adam Craggs and Liam McKay (RPC) review lessons from several important procedural decisions and a successful challenge to HMRC’s approach to subject access requests.
Recent procedural decisions
There have been a number of recent procedural decisions that are worthy of note.
Correct forum
In Local Fuel Ltd v HMRC [2025] EWHC 390 (Ch) the High Court considered an application by HMRC to strike out the claimant’s Part 8 claim as an abuse of process. The claimant had sought a declaration that it did not owe an enforceable debt of c.£2m representing allegedly unpaid fuel duty. HMRC presented a winding up petition based on the alleged debt but subsequently agreed to withdraw the petition on terms that included that the claimant would bring the underlying issue before the court in a Part 7 or Part 8 claim. HMRC’s position was that the claim raised an issue of public...
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Adam Craggs and Liam McKay (RPC) review lessons from several important procedural decisions and a successful challenge to HMRC’s approach to subject access requests.
Recent procedural decisions
There have been a number of recent procedural decisions that are worthy of note.
Correct forum
In Local Fuel Ltd v HMRC [2025] EWHC 390 (Ch) the High Court considered an application by HMRC to strike out the claimant’s Part 8 claim as an abuse of process. The claimant had sought a declaration that it did not owe an enforceable debt of c.£2m representing allegedly unpaid fuel duty. HMRC presented a winding up petition based on the alleged debt but subsequently agreed to withdraw the petition on terms that included that the claimant would bring the underlying issue before the court in a Part 7 or Part 8 claim. HMRC’s position was that the claim raised an issue of public...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
