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UK Uncut and judicial review

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28 June 2012
Card image Angela Savin

Angela Savin reviews the High Court decision to grant UK Uncut permission to challenge HMRC's settlement with Goldman Sachs.

Earlier this month UK Uncut was given permission to challenge by way of judicial review HMRC’s settlement of a national insurance contributions structure implemented by Goldman Sachs in the late 1990s. So does this mean that anyone can now judicially review the tax affairs of whichever celebrity corporation or bank has been in the press spotlight that week?

Standing: permission

The short answer is we do not know yet. An application for judicial review is a two-stage process:

  • the leave or permission stage; and
  • a substantive hearing.

All that UK Uncut has been granted is permission for the judicial review to...

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