“…rigour with which this is applied will always be dependent upon the nature of the “other” remedy: In Glencore Energy UK Ltd v Revenue and Customs Commissioners [2017] EWHC 1476 (Admin) (“Glencore”) at paragraphs [40] and [112] - [115] (upheld on appeal [2017] EWCA Civ 1716) the issue was whether the taxpayer could seek judicial review of a de…”
“…lar regime for countering tax avoidance also requiring payments on account of tax”, under the Finance Act 2015 (“FA 2015”), in R (Glencore Energy UK Ltd) vHMRC [2017] EWHC 1476 (Admin), [2017] STC 1824, approved on appeal at [2017] EWCA Civ 1716, [2017] 4 WLR 213. As the judge said at [29], the main challenges in Rowe and in Walapu were on ge…”