Owain Thomas QC and Isabel McArdle acted for HMRC in its successful resistance to an application for permission to bring judicial review on several Grounds before Sir Ross Cranston, on 24 January 2018.

Universal Cycles Ltd, Brands Holdings Ltd and SportsDirect.com Retail Ltd sought to challenge decisions relating to customs duty, anti-dumping duty and VAT on imported bicycles in the Administrative Court. They were granted permission on paper prior to the hearing to bring a judicial review on two Grounds. HMRC successfully resisted the application for permission on the other Grounds and a stay on the proceedings relating to the Grounds on which permission had previously been granted.

The case will now proceed in the First Tier Tribunal (Tax & Chancery Chamber).