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The tax tribunal had difficulty choosing the correct route when both an appeal and judicial review were involved, explains XIMENA MONTES MANZANO
KEY POINTS
- Judicial review and when it might be used.
- Who has jurisdiction and what remedies can be provided?
- The points at issue in Reed Personnel PLC.
- The advantages and disadvantages of different routes to a decision.
- Are two separate hearings really the best way forward?
Judicial review proceedings are a part of the niche administrative law field which even some lawyers will not get to experience in their careers. Having said that in the new age of austerity taxpayers are increasingly trying and testing judicial review (JR) in litigation against HMRC both in the Administrative Court (in the Queen’s Bench division of the High Court) and more recently in the Upper Tribunal (UT).
This was the case in Reed Personnel Services Plc v HMRC [2009] EWHC 2250 (Admin) and [2010]...
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