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Charity calls for applications to be heard in First-tier Tribunal
Government plans to narrow the scope of judicial review threaten to disenfranchise ordinary taxpayers, according to the Low Incomes Tax Reform Group (LITRG).
The charity claimed judicial review is sometimes the only effective remedy available against HMRC inequities. Official measures to discourage unmeritorious claims will deny the process to unrepresented taxpayers seeking amends in a matter for which there is no statutory right of appeal and all other possible remedies have been exhausted.
“Implementing the proposals could well have the effect of putting judicial review well beyond the reach of individuals of modest means who need it the most, and who have good cases to pursue,” said Robin Williamson, director of the LITRG.
The group called on ministers to empower the lower courts and tribunals, particularly the First-tier Tribunal, to reach decisions on matters involving the application of judicial review principles in certain cases.
And representative bodies of individuals who cannot bring judicial review challenges themselves should continue to have standing to bring claims, the charity added.
Williamson expressed concern that the plans for reform will have the effect of rebalancing financial incentives in favour of the defendant and against the claimant.
“The present costs regime has evolved in such a way as to achieve a reasonably fair balance between state and citizen, taking account of the imbalance in the resources of each,” he said.
“We particularly oppose the withdrawal of protective costs orders from claimants who would not so much benefit if they were successful as suffer a detriment, such as having a tax liability or penalty imposed upon them, if unsuccessful.
He added, “If judicial review applications were able to be heard in the First-tier Tribunal that would both contain costs of the proceedings and enable parties to contest the action in a costs-free environment.”
