In R (oao Boulting and another) v HMRC,the High Court refused permission to bring a judicial review claim against HMRC, on the basis that the taxpayer had an ‘alternative remedy’. The alternative remedy in this case was the taxpayer’s ability to pursue an appeal to the First-tier Tribunal (FTT). This is the latest in a number of recent decisions in which applications for judicial review have been refused on the basis that the claimant taxpayers had an alternative remedy available to them. This case highlights, yet again, a disparity between the jurisdiction of the High Court and the FTT which prevents access to justice for taxpayers seeking to rely on public law grounds to challenge HMRC’s actions.
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In R (oao Boulting and another) v HMRC,the High Court refused permission to bring a judicial review claim against HMRC, on the basis that the taxpayer had an ‘alternative remedy’. The alternative remedy in this case was the taxpayer’s ability to pursue an appeal to the First-tier Tribunal (FTT). This is the latest in a number of recent decisions in which applications for judicial review have been refused on the basis that the claimant taxpayers had an alternative remedy available to them. This case highlights, yet again, a disparity between the jurisdiction of the High Court and the FTT which prevents access to justice for taxpayers seeking to rely on public law grounds to challenge HMRC’s actions.
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