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Does any reader know an MP?
Key points
- In Hoey in the Court of Appeal the court refers to a scheme ‘that … requires certain issues to be litigated in the tax tribunal others to be litigated by way of judicial review in the High Court … and disputes about the amount to be collected by HMRC dealt with as a matter of enforcement in the civil Courts’.
- In 2003 parliament passed ITEPA 2003 s 684(7A)(b) – giving HMRC the power to make tax payable by the employee – in Hoey the Court of Appeal confirmed that the provision could have retrospective effect.
- Affected taxpayers cannot go to the FTT but must apply for judicial review which is very costly.
- What is the rationale behind this system that leaves taxpayers without recourse?
In its recent decision in Hoey and others v CRC [2022] EWCA Civ 656 the Court of Appeal commented...
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