Murphy & anr (appellants) v HM Revenue & Customs (respondent)

Thursday 20 April 2023

By Appellant’s Notice filed on 2 August 2021, the claimants/appellants appeal the Order of Chamberlain J dated 13 July 2021, by which he dismissed the Judicial Review claim brought by the claimants.

The primary issue in the proceedings below and the present appeal was/is the proper interpretation of the third extra statutory concession in ESC B18, as republished in 1999 (“ESC B18 (1999)”). The parties had reduced the question to be answered into an agreed form.

View hearing:

Part 1

Part 2