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Card Protection Plan's dogged pursuit
Hugh and Clare Mainprice's article in Taxation, 22 February 2001 entitled 'Customs' Dogged Pursuit' suggested that it was Customs who dragged out the litigation in the case of Card Protection Plan for eleven years, at taxpayers' expense. May I set the facts straight?
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Card Protection Plan's dogged pursuit
Hugh and Clare Mainprice's article in Taxation 22 February 2001 entitled 'Customs' Dogged Pursuit' suggested that it was Customs who dragged out the litigation in the case of Card Protection Plan for eleven years at taxpayers' expense. May I set the facts straight?
As the authors acknowledge it was Card Protection Plan who appealed against the tribunal decision then the High Court decision (with Customs cross-appealing) and then the Court of Appeal decision. It was not Customs that was 'doggedly pursuing' this case through the courts.
A negotiated settlement may look attractive with hindsight now that the final outcome of the litigation is known. But the situation looked very different when the tribunal ruled for Customs in 1991 and the Court of Appeal decided in our favour in 1993.
Although the likely implication of the European Court...
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