“…In Speciality Produce Ltd v Secretary of State for the Environment [2014] EWCA Civ 225 the application of the M v Croydon principles was considered in a case where the claimant had been pursuing two distinct grounds of challenge to the Secretary …”
“…For HMRC Mr Hays also relied on Speciality Produce Ltd v Secretary of State for the Environment, Food and Rural Affairs [2014] EWCA Civ 225. In that case Patten LJ (with the agreement of the other members of the court) said at para 29:…”