‘Renewed application by the Claimant, Mr Charman, for permission to bring a claim for judicial review against the decision of the Defendants’ Tax Disputes Resolution Board (‘TDRB’) to recommend the rejection of an offer of settlement of an ongoing dispute with HMRC, which is the subject of a statutory appeal, made by him in the course of without prejudice negotiations; and against the subsequent decision by three Tax Commissioners to follow that recommendation. The challenge to the decision of the Commissioners is made primarily on the basis that it was based on a recommendation from the TDRB that is legally unsustainable.’
Andrews DBE J
[2016] EWHC 854 (Admin)
Bailii
England and Wales
Taxes Management
Updated: 14 January 2022; Ref: scu.562899
