Joshua Carey successful in resisting Permission to Proceed in the High Court

Joshua was instructed by Christina Parkinson and Kate Kelleher on behalf of the Commissioners for HM Revenue and Customs (“HMRC”) in the Queen’s Bench Division of the High Court (Administrative Court). The Claimant sought permission to proceed with Judicial Review against HMRC’s decision to deregister it from VAT. The Claimant argued that HMRC’s decision was unlawful as the power was not provided for in domestic legislation and was disproportionate. The Claimant also sought interim mandatory relief to compel HMRC to restore the Claimant to the VAT register. HMRC argued that the power to deregister was provided for by way of Court of Justice of the European Union authority and that simply because there was another remedy available to HMRC did not mean it was disproportionate to deregister it to protect the VAT system in circumstances where the Claimant was using its VAT registration to facilitate fraud or abuse.

Deputy High Court Judge Purchas, in dismissing the claim, described both the Claimant’s arguments as being wholly unarguable. He also refused interim mandatory relief. The Claimant immediately sought permission to appeal to the Court of Appeal which was refused and costs were awarded against it.