01 September 2023

Fluid System Technologies v HMRC (CO8432022 – CO9372022)

The claim for judicial review raises issues relating to the interpretation of the Disguised Remuneration Repayment Scheme 2020 (brought into effect under Finance Act 2020). The primary issue at the permission hearing concerned whether or not HMRC had been properly served with the proceedings in circumstances in which the Claimants’ solicitor had served the claim form directly to the email address of the solicitor allocated to the case rather than to the general email address for new proceedings. The Court has held that this is a “clear case” for the exercise of its discretion under CPR 6.15 so as to direct that good service had taken place since the guidance permitting electronic service was “at best ambiguous”, which made any error entirely understandable and reasonable.

Giles Goodfellow KC and Ben Elliott acted for the Claimants.

To view a copy of the decision, please click here