Newcastle United Football Club v Commissioners for HMRC

In determining the venue for a case stated appeal, the court should identify the region with the closest and most specific connection to the appeal. Relevant considerations include the court whose determination generated the appeal, the location of the parties, and the location of their legal representatives and counsel. A party’s headquarters alone does not establish that another region is the appropriate venue where the appeal has a closer connection elsewhere. Absent a countervailing consideration, the appeal should remain in the region having the strongest overall connection.

This was a paper determination concerning the venue of a case stated appeal. A minded to transfer order made on 26 August 2022 proposed transferring the appeal to Leeds, and the parties made joint representations on 1 September 2022.

The underlying proceedings originated in warrants issued by Leeds Crown Court and executed at the appellant’s premises. The relevant application was subsequently determined by Kingston Crown Court in July 2022. Both parties’ solicitors and leading counsel were based in London and had appeared at the Kingston hearing. The central issue was whether the appeal should be transferred to Leeds or remain in London.

1. The appeal was directed to remain in London. The court accepted the parties’ joint submission on venue.

2. Venue was assessed by reference to the appeal’s closest and most specific connection. Although the respondent was based in London, the appellant was based in Newcastle, so London could not be justified solely on the basis that both parties had their closest connection there.

3. The appeal arose directly from the determination of Kingston Crown Court, where the relevant application had been heard. That gave the appeal a specific connection with the South East region.

4. The connection with the South East was reinforced because both parties used London solicitors and London-based leading counsel for the Kingston hearing and for the case stated appeal. The respondent was also based in the South East.

5. The earlier issue involving warrants issued by Leeds Crown Court did not outweigh the appeal’s direct connection with the Kingston determination. No countervailing consideration justified transfer to Leeds.

The court therefore directed that the appeal stay in London.

• Kingston Crown Court determined the relevant application in July 2022.

• High Court (Administrative Court) determined the venue of the resulting case stated appeal and directed that it remain in London.