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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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.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: