Number of taxpayers taking on HMRC up by a fifth

HM Revenue & Customs (HMRC) received a record 90 applications for judicial review in 2016, according to the FT, as businesses and individuals attempted to overturn what they perceived as illegal or unreasonable decisions by the tax office. Judicial reviews are a challenge to the way in which a decision has been made, rather than the decision reached. Such reviews are "not really concerned with the conclusions of that process and whether those were ‘right', as long as the right procedures have been followed," according to the government's Courts and Tribunals Judiciary website. Law fir...