“…Mr Cordara also sought to rely on Autologic Holdings plc v Revenue and Customs Commissioners [2005] UKHL 54, [2006] 1 AC 118 as a case where a statutory scheme did not exclude a common law remedy in an EU context. That case does not assist BT. It primarily concerned a procedural ques…”
“…In Autologic Holdings plc v Inland Revenue Commissioners [2005] UKHL 54, [2006] 1 AC 118, which was decided when the FTT had not yet been established and tax appeals lay to commissioners, Lord Nicholls said this about the “exclusive nature of the a…”
“…’s process to seek to do so through proceedings in the High Court or the County Court. In Autologic Holdings plc v Inland Revenue Commissioners [2005] UKHL 54, [2006] 1 AC 118, Lord Nicholls of Birkenhead, giving the majority judgment, said:…”