Davies & Anor v Revenue and Customs

This is a renewed application for permission to appeal. Mr David Goldberg QC appears for the applicants, Mr Robert Davies and Mr Michael James. The order which they wish to have permission to appeal against is that made by Stanley Burnton J on 27 November 2007 when he adjourned the applicants’ application for leave for judicial review to be heard after their appeal to the Special Commissioners.

The matter comes before me today following the decision which I made on the papers on 30 January 2008 when I refused permission on the ground that I was not satisfied that the proposed appeal had a real prospect of success. The difficulty, in my view, was that the adjournment of the proceedings by the judge was in exercise of his discretion and an appeal could only succeed if it was shown that the judge had proceeded to exercise his discretion on wrong legal principles or that, for some other reason, it could be said that his decision to adjourn was plainly wrong.