“…pute. I have considered the cases to which we were referred. Some of the relevant principles were also considered by this court in R (L) v Devon County Council [2021] EWCA Civ 358; [2021] ELR 420. In my judgment this is a case in which this court should exercise its exceptional discretion to hear an academic appeal. There is a further re…”
“…aw jurisdiction to determine whether a case has become academic and if so, whether it should still be heard, is emphasised in R (L, M P) v Devon County Council [2021] EWCA Civ 358 and the cases cited therein. Thirdly, there was at least some risk, although I think it small, that the tax would not be repaid by HMRC in the event that the j…”