Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.
The importance of judicial review
Judicial review has a special quality which sets it apart from other forms of litigation. It is the main way the courts supervise bodies exercising public functions such as HMRC to ensure that it has acted lawfully in the discharge of its duties. The role of the court in judicial review proceedings is to conduct a review of the process by which the decision was reached in order to determine whether that decision was lawfully arrived at.
Judicial review though much maligned by some politicians is a critical component in providing access to justice and maintaining the rule of law. It is often described as the ‘remedy of last resort’ and importantly permission to bring a...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.
The importance of judicial review
Judicial review has a special quality which sets it apart from other forms of litigation. It is the main way the courts supervise bodies exercising public functions such as HMRC to ensure that it has acted lawfully in the discharge of its duties. The role of the court in judicial review proceedings is to conduct a review of the process by which the decision was reached in order to determine whether that decision was lawfully arrived at.
Judicial review though much maligned by some politicians is a critical component in providing access to justice and maintaining the rule of law. It is often described as the ‘remedy of last resort’ and importantly permission to bring a...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
