Judicial Review in Tax Disputes

In most tax disputes that are headed for the Courts the taxpayer will have a formal decision from HM Revenue & Customs: that decision can then be appealed to a Tax Tribunal created especially to hear a dispute of that type. Time limits and rules of procedure apply.

However, there are some circumstances in which an appeal to a Tax Tribunal is either not possible or does not provide the taxpayer with the solution needed. A claim in Judicial Review to the High Court may be needed in the following circumstances –

• Where HM Revenue & Customs have not yet issued a decision that can be used to form the basis of an appeal
• Where the taxpayer’s business will be destroyed by the time the Tax Tribunal decides the appeal
• Where an injunction is required to prohibit HM Revenue & Customs from doing something
• Where there is no right of appeal against the conduct of HM Revenue & Customs

When selecting your lawyer for this type of claim you ought to ask the following two questions –

• Does this lawyer have experience of Judicial Review litigation?
• Does this lawyer have experience of Judicial Review litigation involving tax disputes?

The answer you receive to both questions ought to be ‘yes’.

For assistance in the area of Judicial Review Claims please email or telephone 07460 005 769.

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