Adam Craggs and Michelle Sloane (RPC) review the recent High Court judgment in Archer which dismissed a judicial review application on grounds the taxpayer should have appealed to the First-tier Tribunal.
The case of R (on the application of W Archer) v HMRC [2017] EWHC 296 (Admin) (reported in Tax Journal 10 March 2017) raises an important point of principle regarding the scope of the judicial review jurisdiction in the context of statutory tax appeals. There has been a raft of recent decisions regarding taxpayer challenges to HMRC decisions where the taxpayers by choosing the wrong forum in which to bring their challenges have had their cases dismissed. The decision as to whether to appeal a decision to the FTT or challenge it by way of judicial review proceedings may not be straightforward.
Archer also raises a number of points of principle regarding the effect of closure...
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Adam Craggs and Michelle Sloane (RPC) review the recent High Court judgment in Archer which dismissed a judicial review application on grounds the taxpayer should have appealed to the First-tier Tribunal.
The case of R (on the application of W Archer) v HMRC [2017] EWHC 296 (Admin) (reported in Tax Journal 10 March 2017) raises an important point of principle regarding the scope of the judicial review jurisdiction in the context of statutory tax appeals. There has been a raft of recent decisions regarding taxpayer challenges to HMRC decisions where the taxpayers by choosing the wrong forum in which to bring their challenges have had their cases dismissed. The decision as to whether to appeal a decision to the FTT or challenge it by way of judicial review proceedings may not be straightforward.
Archer also raises a number of points of principle regarding the effect of closure...
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