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Analysis – Public law jurisdiction of the tax tribunal

Speed read

Speed Read: Tax tribunals are usually thought not to have the jurisdiction to grant judicial review remedies. The decision in Oxfam v HMRC challenges that conclusion. Although affording judicial review jurisdiction to the First Tier Tribunal has many attractions from the taxpayer's perspective (simplicity, cost, time), Sales J's position is (unfortunately) not one which is likely to be confirmed by an appellate court.

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