Court of Appeal gives judgment in X & Y Limited v HMRC (AWRS injunctions)


David Bedenham (led by Philip Coppel QC) acted for X&Y and ABC in this important appeal which has established that (1) HMRC do have power to grant interim approvals to traders pending appeal to the FTT against AWRS refusals and (2) the High Court can grant an injunction to a trader pending appeal to the FTT if the trader can show that it has good grounds of appeal in the FTT and that, without interim relief, it will not be able to survice long enough to see through its FTT appeal.

David and Philip were instructed by Sanjay Panesar of Rainer Hughes (for ABC) and Joe Pyne of Bark & Co (for X&Y).

Read judgment here.