AWRS update: Supreme Court


On 12 July 2018, the Supreme Court will hear HMRC’s appeal in the joined cases of OWD/Budge Brands (referred to below as ‘ABC/X and Y’). The appeal concerns whether traders that have been refused AWRS approval and have appealed that refusal to the Tribunal can be given a temporary approval to allow them to continue to trade pending the Tribunal hearing.  

David Bedenham (with Philip Coppel QC) acts for OWD and Budge Brands instructed by Sanjay Panesar of Rainer Hughes Solicitors.