[2025] UKUT 00278 (TCC)

Case Numbers: UT/2024/000037 and

UT/2024/000066

Rolls Building, Fetter Lane

London, EC4A 1NL

JUDICIAL REVIEW – challenge to HMRC decisions made under the Disguised Remuneration Repayment Scheme – whether repayment eligibility conditions that HMRC had “no power to recover” or that the claimant had made “reasonable disclosure” of relevant loans met –quashing and mandatory orders refused

Heard on: 19–22 May 2025

Judgment date: 15 August 2025

Before

MRS JUSTICE BACON

JUDGE SWAMI RAGHAVAN

UT/2024/000037

Between

THE KING (ON THE APPLICATION OF)

(1) FLUID SYSTEM TECHNOLOGIES (SCOTLAND) LIMITED

(2) LONDON FLUID SYSTEM TECHNOLOGIES LIMITED

Claimants

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Defendants

UT/2024/000066

And between

THE KING (ON THE APPLICATION OF)

AIREDALE CHEMICAL COMPANY LIMITED

Claimant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Defendants

Representation:

For Fluid System Technologies (Scotland) Ltd and London Fluid System Technologies Ltd:

Giles Goodfellow KC and Ben Elliott, counsel, instructed by Levy & Levy

For Airedale Chemical Company Ltd:

Rory Mullan KC, counsel, instructed by PricewaterhouseCoopers LLP

For the Defendants:

Christopher Stone KC and Ishaani Shrivastava, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION