- Judicial review and the correct channels to appeal a tax bill (Glencore v HMRC)
- Original news
- What was the background to the case?
- What issues arose for the court’s consideration?
- What did the court decide and why?
- What guidance does this decision provide on the court’s approach towards the suitable alternative remedy principle?
- Are there any unresolved issues or special considerations arising from this decision specific to tax appeals?
- What are the implications and takeaway points for practitioners handling judicial review claims?
Public Law analysis: Litigation concerning the diverted profits of multinational Glencore threw a spotlight on the use of judicial review, and the correct channels by which taxpayers can appeal a tax bill. Ben Amunwa, barrister with The 36 Group of 36 Bedford Row, reflects on the case and explains key features of the Court of Appeal’s decision, which provided both practitioners and taxpayers with welcome clarity.
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