Hui Ling McCarthy (Gray’s Inn Tax Chambers) writes that abandoning a statutory appeal when HMRC considers the proper route to be a claim for judicial review is not a decision to be taken lightly, and may lead to unexpected and unwelcome consequences.
Following HMRC’s recent success in restricting the scope of the First-tier Tribunal’s jurisdiction on a statutory appeal in the light of Oxfam v HMRC [2010] STC 686 (e.g. HMRC v Abdul Noor [2013] UKUT 71 (TCC) HMRC v Bosher [2013] UKUT 579 (TCC) and HMRC v Dhanak [2014] UKUT 68 (TCC)) advisers may think there is little point appealing to the FTT if HMRC has indicated that it considers the proper route to be a claim for judicial review. Why not avoid the ‘procedural thicket’ of running an FTT appeal concurrently with a...
