In The Queen on the application of Medway Soft Drinks and another v HMRC [2019] EWCA Civ 1041 (19 June 2019) HMRC was ordered to pay costs in relation to judicial review proceedings started by the company solely to obtain interim relief.
A new scheme of legislation was introduced (the AWRS) with full effect from 1 April 2017 under which all businesses which supplied alcohol on a wholesale basis had to be approved by HMRC and included on a register. The sanctions included criminal penalties.
Medway carried on the business of wholesale dealing in alcohol and it applied to be approved and entered on the register. HMRC sent a ‘minded to refuse’ letter early in March 2017 giving details of its objections; and on 28 March despite Medway’s representations HMRC sent a letter refusing approval and registration. By then there were...
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In The Queen on the application of Medway Soft Drinks and another v HMRC [2019] EWCA Civ 1041 (19 June 2019) HMRC was ordered to pay costs in relation to judicial review proceedings started by the company solely to obtain interim relief.
A new scheme of legislation was introduced (the AWRS) with full effect from 1 April 2017 under which all businesses which supplied alcohol on a wholesale basis had to be approved by HMRC and included on a register. The sanctions included criminal penalties.
Medway carried on the business of wholesale dealing in alcohol and it applied to be approved and entered on the register. HMRC sent a ‘minded to refuse’ letter early in March 2017 giving details of its objections; and on 28 March despite Medway’s representations HMRC sent a letter refusing approval and registration. By then there were...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
