Judicial review in the tax tribunal

Judicial review allows taxpayers to hold HMRC to account for decisions that exceed its powers or breach its duty of fairness. HMRC has always been a target for judicial review; in recent years, though, Parliament has granted HMRC broad powers to influence taxpayer behaviour that are exercisable with limited judicial oversight. Such powers have increasingly invited judicial review of HMRC’s actions. The jurisdiction of the First-tier Tribunal to hear such issues has been limited, however, with the result that taxpayers can be faced with the considerable cost and uncertainty of challenging HMRC on multiple fronts.