On 29 June 2017, the High Court14 refused a taxpayer’s attempt to seek judicial review of a decision by HMRC to impose a charge under the diverted profits tax (DPT) legislation in Finance Act 2015. It was the court’s view that the taxpayer was protected under the statutory review and appeals process contained within the DPT legislation.

HMRC argued before the court that the taxpayer could not seek judicial review of its decision to charge DPT as other avenues (ie the statutory DPT-specific process) had not been exhausted. The court was not persuaded by the claimant’s arguments, which included that judicial review would save time and expense (as compared to the statutory DPT process) and that the DPT route could only consider a review as to the amount of DPT payable (and not whether DPT was in fact due at all).

The decision can be viewed here