For those who remember the Fleet Street Casuals case, it may come as a surprise that UK Uncut have been granted permission to pursue their judicial review of HMRC’s settlement with Goldman Sachs. However, the claimants in Fleet Street Casuals were granted leave, they only lost the standing argument at the substantive hearing. The National Audit Office report into Settling large tax disputes was not an appropriate alternative remedy to judicial review, as the NAO would not consider the lawfulness (in a public law sense) of HMRC’s actions. UK Uncut’s remedies have been limited to declaratory relief; it is not permitted to seek the quashing of an order that could lead to payment of additional amounts by Goldman Sachs.
