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JUDICIAL-REVIEW


Boulting: jurisdiction and the rule of law premium
Card image Adam Craggs, Robert Waterson, Constantine Christofi
Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.
2 October 2020
How to handle tax appeals starpremium
Card image Adam Craggs
Card image Constantine Christofi
A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).
25 February 2020
Comment: A concerning erosion of rights to appeal
Card image Michael Thomas KC
Barrister Michael Thomas (Pump Court Tax Chambers) believes there is a disturbing trend in our tax jurisprudence: an increasing number of important decisions made by HMRC are only capable of being challenged on a judicial review basis.
9 July 2019
Contentious tax: quarterly review premium
Card image Adam Craggs
Card image Constantine Christofi

Adam Craggs and Constantine Christofi (RPC) consider the recent spate of IR35 cases that have been considered by the First-tier Tribunal, HMRC's increasing use of 'jeopardy amendments' and the increasing number of judicial review challenges being brought against HMRC.  

3 June 2019
Opinion: Why it’s time to redress the imbalance on HMRC powers
Card image Ray McCann
Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.
 
7 November 2018
Contentious tax in 2017 premium
Card image Richard Jeens
Richard Jeens (Slaughter and May) reviews a busy year for tax disputes, both in terms of the scale and number of DPT and transfer pricing enquiries and a number of significant court decisions.
 
13 December 2017
Tax and the City briefing for September 2017 premium
Card image Jeanette Zaman
Card image Zoe Andrews
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
14 September 2017
Archer: judicial review in the context of statutory tax appeals premium
Card image Adam Craggs
Card image Michelle Sloane
Adam Craggs and Michelle Sloane (RPC) review the recent High Court judgment in Archer which dismissed a judicial review application on grounds the taxpayer should have appealed to the First-tier Tribunal.
 
18 May 2017
HMRC’s approach to countering ‘boundary pushing’ premium
Card image Andrew Scott

Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.

1 September 2016
The failed JR challenges to APNs: lessons to be learned?
Card image Patrick Cannon
Taxpayers should question their legal advisers carefully about bringing future challenges to the accelerated payment notices regime if they are not to throw good money after bad. Patrick Cannon (15 Old Square) reviews the four reported judicial review challenges to APNs of note.
 
1 September 2016
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