Lessons from UK Uncut’s judicial review

To much media attention, UK Uncut has lost its application for judicial review of HMRC’s settlement with Goldman Sachs. However, UK Uncut has shown that such a review is possible, and the judgment shows what more would need to be established if such a review were to succeed. The hurdle for a judicial review of this type remains very high, and even a successful judicial review would not necessarily result in a settlement being quashed. Taxpayers should learn from the case, and make efforts to ‘JR-proof’ future settlements with HMRC.