Retrospective Changes to rules on interim payment applications in tax cases

01 July 2013
Author: JHA

A last minute amendment to the Finance Bill 2013 announced on 26 June 2013 has significantly limited the ability to make an interim payment application in High Court proceedings for repayment of tax. Such applications can now only be made in cases of financial hardship (where the payment of the sum is necessary to enable the proceedings to continue) or where “the circumstances of the claimant are exceptional and such that the granting of the remedy is necessary in the interests of justice.” Applications made before 26 June are not affected.

The legality of the changes seems questionable given their abrupt and retrospective introduction and the fact that in practice they target EU law claims.

This article appears in the JHA July 2013 Tax Newsletter, which also features:

  1. ROSIIP GLO: Taxpayers succeed
  2. FII GLO 3rd ECJ reference
  3. Portfolio Dividend Claims: High Court Trial Concludes
  4. Exit Taxes
  5. Belgium notional interest deduction regime contrary to EU law
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