Archer: judicial review in the context of statutory tax appeals

The High Court’s judgment in R (on the application of W Archer) v HMRC is one of a number of recent decisions where it has been found that the taxpayer had not challenged HMRC’s decision in the correct forum. Mr Archer challenged the validity of closure notices issued by HMRC by way of judicial review. The High Court accepted Mr Archer’s contention that a closure notice issued by HMRC must state the tax due, however, it dismissed his application for judicial review on the ground that he should have appealed to the First-tier Tribunal. The decision highlights the difficulties faced by taxpayers and advisers when deciding the appropriate forum in which to challenge HMRC decisions.