Lessons from the Court of Appeal judgment in Archer
Where a taxpayer wants to challenge the issue of an APN, taxpayers should first exhaust the representations procedure before making a judicial review claim.
Judicial review (JR) is normally only available when it is the remedy of last resort because there is no adequate alternative remedy and only then if the JR claim is made promptly and no later than three months after the grounds to make a claim arose.
According to the Court of Appeal in R (oao Archer) v HMRC [2019] EWCA Civ 1021 (see page 4) when a taxpayer challenges the issue of an accelerated payment notice (APN) normally the procedure under FA 2014 s 222 for making representations to HMRC about the APN is an adequate alternative remedy to JR (see paras 90 and 96).
Therefore if a taxpayer makes a JR claim to challenge HMRC’s decision to issue an APN before exhausting...
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Home >Articles > Lessons from the Court of Appeal judgment in Archer
Lessons from the Court of Appeal judgment in Archer
Where a taxpayer wants to challenge the issue of an APN, taxpayers should first exhaust the representations procedure before making a judicial review claim.
Judicial review (JR) is normally only available when it is the remedy of last resort because there is no adequate alternative remedy and only then if the JR claim is made promptly and no later than three months after the grounds to make a claim arose.
According to the Court of Appeal in R (oao Archer) v HMRC [2019] EWCA Civ 1021 (see page 4) when a taxpayer challenges the issue of an accelerated payment notice (APN) normally the procedure under FA 2014 s 222 for making representations to HMRC about the APN is an adequate alternative remedy to JR (see paras 90 and 96).
Therefore if a taxpayer makes a JR claim to challenge HMRC’s decision to issue an APN before exhausting...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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