Edward Waldegrave

Public Law

Edward has substantial experience acting in claims for judicial review involving legitimate expectation and ultra vires arguments. In particular, he has experience acting for claimant and government clients in relation to disputes concerning tax. Edward is familiar with the particular demands of judicial review litigation and advocacy.

Selected Cases

• Cobalt Data Centre 2 LLP and Another v. HMRC: Edward acted for HMRC in this high-value litigation concerning the availability of enhanced “enterprise zone” capital allowances in respect of the construction of data centres outside Newcastle. The litigation included a claim for judicial review in respect of representations said to have been made by HMRC. The case was heard by the Upper Tribunal in two parts in 2019 and 2020, and an appeal was heard by the Court of Appeal in October 2022.
• VAT Grouping Cases: Edward is instructed on various cases concerning the VAT grouping rules which involve claims for judicial review based on an alleged change of policy by HMRC.
• Accelerated Payment Notice Claim: Edward was instructed to act for the claimants in relation to a claim for judicial review in which the question was whether accelerated payment notices issued by HMRC were ultra vires.