Ladybill Limited, R (on the application of) v Sheffield Magistrates' Court
[2024] EWHC 1851 (Admin)
Adam Bale, R (on the application of) v Commissioners for HMRC
15 December 2023
[2023] EWHC 3216 (Admin)
High Court
A big tax case was started in London, but should it be in Manchester instead? The judge decided Manchester was better because that's where the problem happened. Although lawyers were in London, the judge said the location of the problem should matter more. The case moved to Manchester.
Key Facts
- •Judicial review claim filed in London on 30 October 2023 concerning a £124.9m penalty for inaccurate PAYE returns.
- •Claimant resides in Wirral, Merseyside; company involved is in Liverpool.
- •Claimant's solicitors are based in Liverpool, Counsel in London.
- •HMRC, the defendant, is based in London.
- •A minded-to-transfer order (MTTO) was issued for transfer to Manchester.
- •Both parties initially opposed the transfer to Manchester.
Legal Principles
General public interest in hearing judicial review claims in the Administrative Court venue for the region most closely connected to the claim.
Case law and judicial statements
Geographical locations of parties, time, and cost considerations are relevant factors in determining venue.
Judicial discretion
The choice of lawyers should not dictate the venue for judicial review.
Case law and judicial statements
A prompt venue determination can be sought to prevent 'momentum' building around an initially chosen venue.
R (Ellis) v SS for Education [2022] EWHC 1263 (Admin) and Bhimsinhji Thakor v SSHD [2022] EWHC 2556 (Admin)
Outcomes
The claim was transferred to Manchester.
The claim is most closely connected to the North-West region; the parties' joint opposition to the transfer was deemed insufficient to outweigh the public interest in regional court allocation. The costs of travel and attendance were considered manageable given the claim's value.
Similar Cases
Darryl Cleugh, R (on the application of) v North Tyneside Council
[2023] EWHC 374 (Admin)
Robert Bartosik, R (on the application of) v Office of the Police & Crime Commissioner for Norfolk
[2024] EWHC 932 (Admin)
Valery Sawbridge, R (on the application of) v Leeds District Magistrates Court
[2024] EWHC 694 (Admin)
Valencia Waste Management Ltd, R (on the application of) v Environment Agency
[2024] EWHC 939 (Admin)