R (oao London Fluid System Technologies Ltd and others) v HMRC

In R (oao London Fluid System Technologies Ltd and others) v HMRC [2023] EWHC 2206 Admin (1 September) the High Court granted permission for judicial review of HMRC’s decision not to make any repayment under the disguised remuneration repayment scheme 2020 to the claimant company. The court’s decision mainly dealt with the preliminary issue of whether the claimant had effectively served HMRC with the judicial review claim.

The claimant company had used a disguised remuneration scheme and subsequently reached a settlement with HMRC. Following the Morse review of the loan charge and the introduction of the disguised remuneration repayment scheme 2020 the company claimed a repayment which HMRC refused. The claimants therefore commenced judicial review proceedings of HMRC’s decision and did so using the email service introduced by HMRC during the Covid pandemic. The claimant’s solicitor sent the claim forms to the email address of the solicitor...