Except in Scotland the leave of the Court must be obtained
before a claim for judicial review is made. Leave is granted upon
an ex parte application and accordingly the HMRC may have no
knowledge that it is being sought. The application must be made
promptly and, in any event, within three months of the action or
decision which is complained of.
If leave is granted, the taxpayer then has to serve a claim
form upon all persons directly affected including, where the
complaint is against the Special or General Commissioners in
respect of an appeal hearing, their Clerk.
