Practice areas
Courts
Counsel most often instructed
Judgments by year
Cases later courts cite most
Cases Levy & Levy acted in that later judgments cite most often.
| Date | Case | Cited by |
|---|---|---|
| 23 May 2018 |
[2018] EWHC 1271 (Admin) · High Court: Administrative Court
The follower-notice regime permits HMRC to rely on either legal principles or reasoning given in a final judicial ruling. The statutory test is whether HMRC is…
|
4 |
| 1 May 2019 |
[2019] EWCA Civ 747 · Court of Appeal (Civil Division)
For a follower notice, Finance Act 2014, section 205(3)(b), treats the principles laid down and reasoning given in an earlier ruling as alternative bases. HMRC…
|
3 |
Recent cases
| Date | Case | Cited by |
|---|---|---|
| 9 Jun 2026 |
[2026] EWHC 1400 (Admin) · High Court: Administrative Court
Permission for judicial review may be refused where an adequate statutory appeal provides an effective route for resolving the substance of the dispute. That…
|
|
| 1 Jul 2025 |
[2025] EWCA Civ 822 · Court of Appeal (Civil Division)
“Place of effective management” in a double-tax treaty is an autonomous, internationally construed concept. It is not automatically equated with domestic…
|
|
| 10 Oct 2024 |
[2024] UKUT 322 (TCC) · Upper Tribunal: Tax and Chancery Chamber
Cross-examination in judicial review proceedings remains exceptional. It may be permitted where oral evidence is necessary for the fair and just disposal of…
|
1 |
| 21 Aug 2024 |
[2024] EWHC 2175 (Ch) · High Court: Chancery Division
Where a taxpayer’s challenge to HMRC’s handling of a tax claim concerns public law issues rather than private rights, the proper route is judicial review. The…
|
|
| 1 Sep 2023 |
[2023] EWHC 2206 (Admin) · High Court: Administrative Court
Electronic service of a judicial-review claim form must comply with the Civil Procedure Rules 1998 and Practice Direction 6A. A government guidance document…
|
|
| 26 Jun 2023 |
[2023] EWHC 1572 (Admin) · High Court: Administrative Court
Simple or substantive unfairness is not a free-standing ground of judicial review. A challenge must be analysed through recognised principles, such as…
|
|
| 13 Mar 2023 |
[2023] EWCA Civ 263 · Court of Appeal (Civil Division)
Section 45 of the Finance Act 2003 is a relieving provision addressing the transfer of contractual rights before completion. It applies where a subsale…
|
2 |
| 10 Mar 2023 |
[2023] EWCA Civ 261 · Court of Appeal (Civil Division)
HMRC’s statutory confidentiality duty does not prevent disclosure of taxpayer information where a statutory exception applies. Under sections 18(2)(a) and…
|
1 |
| 18 Dec 2020 |
[2020] EWCA Civ 1744 · Court of Appeal (Civil Division)
Permission to appeal may be refused where challenged legislation has been materially amended and the proposed issue is academic. An appellate court should not…
|
|
| 1 May 2019 |
[2019] EWCA Civ 747 · Court of Appeal (Civil Division)
For a follower notice, Finance Act 2014, section 205(3)(b), treats the principles laid down and reasoning given in an earlier ruling as alternative bases. HMRC…
|
3 |
| 23 May 2018 |
[2018] EWHC 1271 (Admin) · High Court: Administrative Court
The follower-notice regime permits HMRC to rely on either legal principles or reasoning given in a final judicial ruling. The statutory test is whether HMRC is…
|
4 |
Based on judgments published by The National Archives (Find Case Law) in which Levy & Levy is named as solicitors, counted under the firm's current name. The figures are minimums: not every judgment names the solicitors, and a judgment is counted only when we are confident who acted. The selection of cases listed here is limited, and does not include family, criminal or anonymised cases. Firm details include data from the Solicitors Regulation Authority. zoomLaw is independent and not connected with Levy & Levy. Something wrong or missing? Tell us. All law firms.