{"id":657393,"date":"2026-04-23T09:14:16","date_gmt":"2026-04-23T07:14:16","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/newcastle-united-football-club-v-commissioners-for-hmrc\/"},"modified":"2026-04-23T09:14:16","modified_gmt":"2026-04-23T07:14:16","slug":"newcastle-united-football-club-v-commissioners-for-hmrc","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/newcastle-united-football-club-v-commissioners-for-hmrc\/","title":{"rendered":"Newcastle United Football Club v Commissioners for HMRC"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>MR JUSTICE FORDHAM: 1. This is a judicial determination on the papers, but where it is, in my judgment, appropriate to give reasons by way of a short judgment. This is an appeal by case stated in which a minded to transfer order (\u201cMTTO\u201d) was made on 26 August 2022 to which the parties jointly responded by representations on 1 September 2022. Those representations assert that London is the region in which \u201cboth parties have the closest connection\u201d. That makes sense for the Respondent, based as it is at E20. But I cannot accept it in relation to the Appellant, based at NE1. 2. The case has its origin in warrants, issued by Leeds Crown Court and executed at the Appellant\u2019s premises at NE1 and NE12, in April 2017. However, the Case Stated appeal arises directly out of the determination of the Crown Court at Kingston on Thames in July 2022, where the relevant application was heard. For that hearing, in Greater London, both parties used their London solicitors and instructed London-based Leading Counsel, now sensibly maintained for this case stated appeal. Where it arises out of a determination of Kingston Crown Court, I am persuaded that the appeal (the relevant \u2018claim\u2019) has a specific, and its closest, connection to the South East region, where moreover the Respondent is based. The South East as a venue is reinforced by the London base of all the lawyers, including London-based Leading Counsel on both sides, for this case arising directly from a determination of a court in the South East where they all appeared. No countervailing consideration justifies transfer to Leeds. 3. I accept the parties\u2019 Joint Submission and direct that this appeal stay in London.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/caselaw.nationalarchives.gov.uk\/ewhc\/admin\/2022\/2555\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Open Justice Licence (The National Archives).<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>MR JUSTICE FORDHAM: 1. This is a judicial determination on the papers, but where it is, in my judgment, appropriate to give reasons by way of a short judgment. This is an appeal by case stated in which a minded to transfer order (\u201cMTTO\u201d) was made on 26 August 2022 to which the parties jointly responded by representations on 1&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7608],"kji_court":[7649],"kji_chamber":[],"kji_year":[32183],"kji_subject":[7650],"kji_keyword":[7705,13324,13715,7889,15202],"kji_language":[7611],"class_list":["post-657393","kji_decision","type-kji_decision","status-publish","hentry","kji_country-royaume-uni","kji_court-high-court-administrative-court","kji_year-32183","kji_subject-administratif","kji_keyword-appeal","kji_keyword-determination","kji_keyword-london","kji_keyword-parties","kji_keyword-stated","kji_language-anglais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Newcastle United Football Club v Commissioners for HMRC - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/newcastle-united-football-club-v-commissioners-for-hmrc\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Newcastle United Football Club v Commissioners for HMRC\" \/>\n<meta property=\"og:description\" content=\"MR JUSTICE FORDHAM: 1. 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