PUGSLEY AND ANOTHER v DIRECTOR OF PUBLIC PROSECUTIONS, OXFORD MAGISTRATES’ COURT (INTERESTED PARTY)
[2022] Lloyd's Rep. FC 406
QUEEN’S BENCH DIVISION(ADMINISTRATIVE COURT)
Before Lady Justice Whipple,Mrs Justice Collins Rice
Magistrates’ Court Act 1980 – Value Added Tax Act 1994, section 83A and 83F – Stay of prosecution – Abuse of process – Case stated – HMRC Notice – Independent review – Extension of time.