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Claim for declaratory relief was an abuse of process (HMRC v MCX Dunlin (UK) Ltd)

Claim for declaratory relief was an abuse of process (HMRC v MCX Dunlin (UK) Ltd)
Published on: 23 February 2021
Published by: LexisPSL
  • Claim for declaratory relief was an abuse of process (HMRC v MCX Dunlin (UK) Ltd)
  • Why it matters
  • Case details

Article summary

Tax analysis: In HMRC v MCX Dunlin (UK) Ltd the Court of Appeal overturned the High Court’s decision that interest was due on repayments of liabilities to petroleum revenue tax (PRT) dating from the 1980s which had been met by crediting advance PRT (APRT), holding both that the company’s claim was an abuse of process and that it failed on the merits. or take a trial to read the full analysis.

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