← All Authorities
United Kingdom execution formalitiessignatureelectronic signatures

Mercury v. HMRC

R (Mercury Tax Group Ltd) v Revenue and Customs Commissioners [2008] EWHC 2721 (Admin)
JurisdictionUnited Kingdom
CourtHigh Court of Justice (Administrative Court, Queen's Bench Division)
Year2008
StatusBinding authority

Key Principle

For the valid execution of a deed/document under s.1(3) of the Law of Property (Miscellaneous Provisions) Act 1989, the signature and attestation must form part of the same physical document that is executed, so a signature page taken from an earlier draft cannot be transferred to a different, finalised document.

Area of Law

General

Related Cases

TNLC & Anor v Gambling Commission & Ors [2026] EWHC 891 (TCC)
Aabar Holdings S.A.R.L. and others v Glencore Plc and others [2026] EWHC 877 (Comm)
Waterside Class Limited v Mowi ASA & Ors [2026] CAT 32

Ask CommonBench about this case

Get a detailed analysis of Mercury v. HMRC and how it applies to your situation.

Explain Mercury v. HMRC