In the recent case of HMRC v Mitesh Dhanak [2014] UKUT 0068 (TCC), the Upper Tribunal (UT) granted the taxpayer’s application for judicial review and quashed HMRC’s decision rejecting his application for relief from income tax in relation to payments his company made for his benefit into a funded unapproved retirement benefit scheme (FURBS). The case highlights HMRC’s greater readiness to make striking out applications under rule 8 of the First-tier Tribunal Rules (SI 2009/273). The decision contains a helpful explanation of when a taxpayer may pursue the statutory appeal remedy and when judicial review is appropriate.
