Judicial Review

Case Study: HMRC’s Entry, Search & Seizure Declared Unlawful by High Court

In the recent case of case of R (on the application of Robin Lees & Others) v Solihull Magistrates Court and HMRC [2013] EWHC 3779 the Claimants sought judicial review against a search and seizure warrant granted by Solihull Magistrates Court, and executed by HM Revenue and Customs (“HMRC”). The High Court held that the execution of the search and …

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Jurisdictional Limitations of the First-tier Tribunal (Tax)

The ongoing development of the First-tier tax Tribunal and the limitations of its jurisdiction have been unclear for those wishing to appeal against their tax assessments and in particular appeals against VAT assessments. The First-tier Tribunal, which was created in 2008 under the auspices of the Tribunal, Courts and Enforcement Act 2007 is still considered to be …

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