The High Court has granted permission for a judicial review which seeks to challenge HMRC’s issue of a C18 Post Clearance Note, relating to the alleged non-payment of anti-dumping duty. The case raises important issues as to the correct interpretation and application of the Union Customs Code, as well as the extent to which HMRC has contravened its published guidance in this area. Timothy Lyons QC is leading counsel both in the judicial review proceedings and other associated litigation
Saima has advised upon and acted in a number of public law challenges to decisions of HMRC, across a range of matters including APNs, Conduct Notices issued under the Finance Act 2014 and the application of Extra Statutory Concessions. She has a particular expertise in matters that sit at the intersection of financial services, tax and public law.
Timothy is well known for representing and advising businesses, individuals and governments on tax, trade and customs, particularly in cases involving EU and WTO law.