Adam Craggs and Liam McKay (RPC) set out the general principles and the practical aspects of advancing a judicial review claim.
There are a number of remedies available to a taxpayer dissatisfied with decisions made by HMRC in respect of their tax affairs the most obvious being the statutory appeal system before the First-tier Tribunal (FTT). Of the other potential remedies perhaps the most important is judicial review.
Judicial review is a complex subject and a detailed consideration of the underlying substantive law is beyond the scope of this article. What follows is an overview of the basics of judicial review and the judicial review jurisdiction of the High Court.
What is judicial review?
Judicial review is the main way the courts supervise bodies exercising public functions to ensure that they have acted lawfully and fairly. HMRC are a public body and their decisions are therefore...
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Adam Craggs and Liam McKay (RPC) set out the general principles and the practical aspects of advancing a judicial review claim.
There are a number of remedies available to a taxpayer dissatisfied with decisions made by HMRC in respect of their tax affairs the most obvious being the statutory appeal system before the First-tier Tribunal (FTT). Of the other potential remedies perhaps the most important is judicial review.
Judicial review is a complex subject and a detailed consideration of the underlying substantive law is beyond the scope of this article. What follows is an overview of the basics of judicial review and the judicial review jurisdiction of the High Court.
What is judicial review?
Judicial review is the main way the courts supervise bodies exercising public functions to ensure that they have acted lawfully and fairly. HMRC are a public body and their decisions are therefore...
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:
