AH1970 - Judicial Review: action to be taken

Except in Scotland, when a claim is made for judicial review, 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. If the complaint is against HMRC, then this claim form or petition should strictly be served on the Solicitor of HMRC as the proper person to accept service on behalf of the Board or an Officer. However, it might be that the claim form or petition is sent to you or only to the Clerk to the Commissioners where the taxpayer is complaining about the conduct of appeal proceedings.

Once the claim form or petition has been served on the respondent, s/he has to file any affidavits on which s/he intends to rely with the Court as soon as practicable and has a maximum of 56 days from service in which to do so. Since the time-limits are so short, it is vital that immediate action is taken at all stages when judicial review proceedings are launched.

In Scotland proceedings are begun by a petition to the Court of Session for a review of the act or decision complained of. The petition is lodged in Court without any prior intimation to HMRC or the Commissioners. Once the Petition is lodged the Court will, after hearing the applicant or counsel, order service of the Petition on HMRC as a first step. The Court will also, at the same time, appoint a date for the first hearing on the petition which may be as early as seven days after the expiry of the period specified for service. Where they are the respondent, HMRC have the right to lodge Answers to the Petition prior to the first hearing.

In any case where

• you are served with a claim form (in Scotland, a petition under Rule 58.3 of the Rules of the Court of Session 1994), or
• a Clerk to Commissioners is so served and seeks your views, or
• you are informed (or have reasonable grounds to suppose) that the taxpayer is seeking judicial review,

you should immediately telephone Central Policy:Tax Administration Advice - who will instruct on what further action needs to be taken.

If you are told that proceedings are going to be taken in the Courts without the kind of litigation being specified, then you should contact the agent to find out precisely what kind of proceedings are proposed before telephoning Central Policy:Tax Administration Advice.