A recent High Court decision provides valuable guidance for taxpayers seeking to challenge enforcement action taken by HMRC’s Debt Management team, write Michelle Sloane and Daniel Williams (RPC).
In Local Fuel Ltd v HMRC [2025] EWHC 390 (Ch) the High Court considered an application by HMRC to strike out Local Fuel Ltd’s (LFL) Part 8 of the Civil Procedure Rules (CPR) claim as an abuse of process on the basis that HMRC’s decision to enforce a debt constituted a public law decision which could only be challenged by way of judicial review proceedings with the restrictive time limits and permission requirements that apply in such proceedings. The High Court dismissed HMRC’s application and clarified that a decision taken by a public body is only amenable to judicial review if it creates a liability or alters a pre-existing liability. In the circumstances there was no decision...
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A recent High Court decision provides valuable guidance for taxpayers seeking to challenge enforcement action taken by HMRC’s Debt Management team, write Michelle Sloane and Daniel Williams (RPC).
In Local Fuel Ltd v HMRC [2025] EWHC 390 (Ch) the High Court considered an application by HMRC to strike out Local Fuel Ltd’s (LFL) Part 8 of the Civil Procedure Rules (CPR) claim as an abuse of process on the basis that HMRC’s decision to enforce a debt constituted a public law decision which could only be challenged by way of judicial review proceedings with the restrictive time limits and permission requirements that apply in such proceedings. The High Court dismissed HMRC’s application and clarified that a decision taken by a public body is only amenable to judicial review if it creates a liability or alters a pre-existing liability. In the circumstances there was no decision...
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