David Ewart KC and Laura Ruxandu look at judicial review in relation to tax cases from a procedural as well as substantive perspective.

• when you can bring judicial review in a tax case.
• what to do if you have alternative remedies.
• the jurisdiction of the administrative court.
• procedure for judicial review.

1: 13 The three broad areas in which you can bring judicial review in tax cases.

3:19 Area 1: Extra-statutory rulings - where HMRC resile on an earlier representation personal to the taxpayer. These claims cannot be brought in the tax tribunal. Whilst most of the case law is won by the HMRC, equally there are a lot of cases in which the HMRC accept the taxpayer's challenge.

10:49 Area 2: Where the tax payer has read and relied on a general statement in a published document/statement.

20:53 Area 3: Procedural errors- breach of natural justice, applications for disclosure.

26:42 Judicial review should be viewed as a last resort. It is a residual remedy and is not available if alternative remedies are available.

26:56 The jurisdiction of the administrative court to hear public law arguments such as judicial review.

36:00 Procedure for judicial review. You need to apply for permission. Differences to the Tribunal eg time limits, pre-action protocol. Very important to get early professional advice and evidence to cover the application as well as judicial review (if you get permission).

44:52 Increasing role of Upper Tribunal.

47:41 Difference of appeals to appeals in the Tribunal.

48:00 Strategic importance of threatening judicial review.

Cases

R (Hawarth) v HMRC [2021] UKSC 25

R (Locke) v HMRC [2019] EWCA Civ 1909

R (Refinitiv UK Holdings Ltd) & Anor v HMRC [2023] UKUT 00257 (TCC)

R (Airline Placement Ltd) v HMRC [2023] EWHC 1191 (Admin)

Murphy & Linnett v HMRC [2023] EWCA Civ 497

R (Aozora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643

R (Rettig Heating Group Ltd) v HMRC [2025] UKUT 143 (TCC)

R (Archer) v HMRC [2017] EWHC 296 (Admin)

Zeman v HMRC [2021] UKUT 182 (TCC)

Harrison v HMRC [2023] UKUT 00038

Caerdav Ltd v HMRC [2023] UKUT 00179 (TCC)

Reed Employment v HMRC [2015] EWCA Civ 805

MCM v HMRC

Glencore v HMRC [2017] EWCA Civ 1716

Legislation

s50 Taxes Management Act