Source: All England Reporter
Publisher Citation: [2011] All ER (D) 184 (Feb)
Neutral Citation: [2011] EWHC 240 (Admin)
Court: Queen's Bench Division, Administrative Court (London)
Judge:

Kenneth Parker J
Representation Jonathan Fisher QC (instructed by McGrigors LLP) for the claimants.
  Beverley Lang QC (instructed by Her Majesty's Revenue and Customs) for the Revenue.
Judgment Dates: 16 February 2011

Catchwords

Natural justice - Hearing - Duty to hear parties etc - Duty to give reasons - Claimants acting as agents for taxpayers - Revenue and Customs Commissioners instituting criminal investigation into claimants' activities - Revenue deciding to cease to deal with claimants as agents - Revenue communicating decision to claimants without providing opportunity for representations to be made - Whether Revenue's decision unlawful by reason of failure to allow claimants to be heard - Whether Revenue failing to give adequate reasons for decision.

The Case

Natural justice Hearing. The Administrative Court allowed the claimants' application for judicial review of the Revenue and Customs Commissioners' decision to cease to deal with the second and third claimant companies (CLAC) as an agent or representative for any taxpayer where the decision had been vitiated by the revenue's failure to allow CLAC to make representations before the decision was taken, and the failure to give adequate reasons for the decision.

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