Source: All England Reporter
Publisher Citation: [2006] All ER (D) 281 (Apr)
Neutral Citation: [2006] EWCA Civ 502
Court: Court of Appeal, Civil Division

Waller, Longmore and Lloyd LJJ

Representation Launcelot Henderson QC and Andrew Westwood (instructed by the Solicitors for Revenue and Customs) for the Revenue.
  Edward Bartley Jones QC and Christopher Cook (instructed by Pearson Hinchliffe) for the taxpayer.
Judgment Dates: 28 April 2006


Social security - Contributions - Recovery - Revenue bringing proceedings in county court within limitation period - Legislation providing for stay of court proceedings pending resolution of taxpayers appeal to special commissioners - Court of own motion striking out proceedings and refusing reinstatement - Role of court on appeal by Revenue - Whether court having jurisdiction having regard to legislation - s 117A.

The Case

Section117A of the did not deprive the court of jurisdiction, however it was not possible to conceive of any circumstances where the court could refuse a stay when it was first applied for, pending statutory appeals as contemplated by s117, unless the proceedings were issued outside the limitation period and the taxpayer chose to seek dismissal of the same as opposed to an adjournment. Nevertheless, the fact that a stay could not refused did not mean that the court thereafter was not entitled to be kept informed of progress. Furthermore, it did not mean that if an order was made that one or other of the parties should supply information to the court, and if one or other of the parties refused to obey that order, that the court did not retain its jurisdiction to sanction that party and ultimately to sanction that party by strikeout if appropriate.

Practice Areas

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