R (on the application of Airedale Chemical Company Ltd)

In R (on the application of Airedale Chemical Company Ltd) [2022] EWHC 2937 (Admin) (16 November 2022) the High Court (HC) rejected the taxpayer and HMRC’s joint opposition to a minded to transfer order (MTTO) holding that the parties’ objection to the litigation moving from London to Leeds was not persuasive given the claim had its ‘closest connection’ to the North-East.  

Following the taxpayer’s claim for judicial review in September 2022 a MTTO was made in October 2022 for the claim to be transferred from London to Leeds.  

The claim had been filed in London with the claim form confirming that the claim had been issued in the region ‘with which the claim is most closely connected’. When asked to provide additional reasons for wanting the claim to be dealt with in the London region the taxpayer had noted that ‘London is the region in which the...