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Judicial review in the tax tribunal

Gideon Sanitt (Macfarlanes) considers the rise in judicial review applications against HMRC, and the difficulty for taxpayers in holding HMRC to account.
 
‘Judicial review isn’t “sexy” but it is important.’ (BBC News website 1 December 2014)
 
This description appeared on the BBC website in a story about the recent reforms to judicial review. The BBC explained the role of judicial review in holding the government to account and listed some of the more eye catching examples: HS2; the treatment of Gurkha soldiers; and the government’s nuclear strategy. One characterisation of the process (in favour of the judicial review) imagined: ‘On the one hand a powerful executive that likes to stomp around the constitution getting its way on everything. And on the other ...

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