AWRS update – crucial injunction hearing on 31 March 2017


David Bedenham is acting for a large number of wholesalers who have been refused approval under the AWRS.

These traders are appealing to the First Tier Tribunal (Tax Chamber) but need to be allowed to continue to trade pending the hearing of their appeals. This requires HMRC to grant approvals (and an AWRS number) and to add the trader to the public register maintained under s.88D ALDA 1979. HMRC, though, says it has no power to allow a trader to continue trading pending an appeal to the FTT – even if this means that a business will collapse before it can have its appeal heard.

However, in a number of David’s cases, the High Court and the Court of Appeal have now ‘held the ring’ by ordering that HMRC approve traders and add them to the public register.

On 31 March 2017, David (with Philip Coppel QC) will appear before Collins J in a case involving 7 wholesalers that have been refused AWRS approval and will ask the Court to make orders that those traders been granted approvals (and be added to the s88D register) until resolution of the appeals to the FTT.

To be continued…

David Bedenham has extensive experience of acting in VAT, excise and customs duty matters.

David was counsel for the directors of Abbey Forwarding (in the successful defence of the misfeasance claims and subsequent success in overturning the VAT and excise assessments), Millennium Cash and Carry (in its successful judicial review of HMRC’s decision to unlawfully detain its trading stock) and Beehive Wine Stores (in the successful appeal against HMRC’s WOWGR revocation decision).