Archer –v- The Commissioners for HM Revenue & Customs

Tuesday 14th May 2019 10.30am

Lord Justice Floyd (seated centre)
Lord Justice Henderson (seated left)
Lord Justice Flaux (seated right)

This is an appeal against the judgment of the High Court dated 28 March 2018 that dismissed the appeal against the Order of Master Gidden (12 June 2017) relating to costs.

The Appellant had commenced judicial review proceedings against HMRC and that claim was compromised in the Appellant’s favour.  However, the Master made no order for costs as the claim was premature as statutory representations could have been made to HMRC.

It was acknowledged in the judgment of 28 March 2019 that the point raised is one of broad significance.

Part 1

Part 2