Judicial review and tax: what will run and what won’t
Recent months have seen significant judicial review tax decisions providing plenty of topics for debate. We hereby think of:
- R (oao Hely-Hutchinson) v HMRC [2015] EWHC 3261 (Admin): legitimate expectation and judicial review.
- R (City Shoes Wholesale Ltd) v HMRC [2016] EWHC 107 (Admin): operators of Employee Benefit Trust schemes sought judicial review of the decisions by the Commissioners to limit the benefits available to each of them under the Liechtenstein Disclosure Facility in relation to their EBTs.
- Walapu v HMRC [2016] EWHC 658 (QBD): judicial review sought of HMRC decision to issue an advance payment notice.
Both Jolyon Maugham QC and Akash Nawbatt regularly act in judicial review proceedings in a tax context, including those listed above, and are well-placed to facilitate this roundtable discussion. Ishaani Shrivastava has a burgeoning tax practice and was recently involved in judicial review proceedings related to Ofcom’s regulatory powers.
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