Barrister Oliver Marre (5 Stone Buildings) reflects on the use of judicial review as a key safeguard on HMRC’s powers.
In 1987 the Government Legal Department first published guidance for governmental decision makers under the ominous title Judge over your shoulder. The most recent edition (2016) is available online. It covers salient points such as what constitutes ‘reasonableness’ (or rationality) what amounts to a ‘discretion’ on the part of a public authority and provides a flow chart setting out the stages of the key method of challenging the decisions of public authorities. That is judicial review (JR). JR claims are brought in the name of the Queen (R) on the application of the private citizen/entity. They are started in the High Court although the parties can apply to have them heard by the Upper Tribunal (UT) if it is thought that tax expertise will assist....
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Barrister Oliver Marre (5 Stone Buildings) reflects on the use of judicial review as a key safeguard on HMRC’s powers.
In 1987 the Government Legal Department first published guidance for governmental decision makers under the ominous title Judge over your shoulder. The most recent edition (2016) is available online. It covers salient points such as what constitutes ‘reasonableness’ (or rationality) what amounts to a ‘discretion’ on the part of a public authority and provides a flow chart setting out the stages of the key method of challenging the decisions of public authorities. That is judicial review (JR). JR claims are brought in the name of the Queen (R) on the application of the private citizen/entity. They are started in the High Court although the parties can apply to have them heard by the Upper Tribunal (UT) if it is thought that tax expertise will assist....
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