A lay view of HMRC

I am a retired solicitor well used to the concept of judicial review but not especially of dealing with HMRC. I have raised with the Revenue an objection to a VAT issue which adversely affects hundreds of thousands of non-VAT-registered holiday caravan owners to the amount of about £80-£150 each taken from them by the Revenue every year – amounting therefore to tens of millions of pounds annually.

My objection was rejected by HMRC staff and I can appeal but there is little sign that this would be effective. Of course judicial review could be taken but no single individual has sufficient financial interest to justify this. I am interested to know if this is a common occurrence.

The facts

Holiday parks grant licences to owners of static holiday caravans to occupy and use the licensees’ own caravans within the park and...