Except in Scotland the leave of the Court must be obtained
before a claim for judicial review is made but In England and Wales
before any application for permission to commence proceedings is
made the person who is thinking of taking action against a public
body should normally send a pre-action letter to that body. The
purpose of the letter is to identify the issues in dispute and to
establish whether litigation can be avoided.
The public body must reply to the pre-action letter (usually
within 14 days).
Therefore if you receive a pre-action letter you must act
immediately. Telephone Central Policy:Tax Administration
Advice for advice. If the Board’s solicitor is already
involved in the case contact the relevant lawyer immediately
. We expect that most pre-action letters will
complain about something the department has done or failed to do.
So you should also report the letter to whoever handles complaints
in your area of work. And you should together consider whether the
disputed decision should be modified in any way. But do not respond
to the letter, or alter the decision, until you have had advice
from Central Policy:Tax Administration Advice.
