“…edy: 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 decision of HMRC instead of appealing to the Tax Tribunal. Where Parliament had created a s…”
“…he dismissal of the claim even if it proceeds to a full substantive judicial review hearing: R (Glencore Energy UK Limited) v Revenue and Customs Commissioners [2017] EWCA Civ 1716, [2017] 4 WLR 213 [52]-[58], [71] (Sales LJ).…”
“…n 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 general public law grounds, including the alleged incompatibili…”