Probably the most common type of revenue proceedings are enforcement proceedings, where HMRC seek to collect tax that has become due. These proceedings, like most debt proceedings, are commenced using a normal Civil Procedure Rules (CPR), Pt 7 claim form. See A1.702 for more details of when civil proceedings in country court might be used by HMRC for the purposes of debt collection.
CPR, Pt 7 may also be the most appropriate method for taxpayers to use to claim damages against HMRC. It may also be possible to make a claim for overpaid tax via this process. Those cases will be heard in the High Court. See below.
Unless there is a good reason for not doing so, it is an abuse of procedure to use the CPR, Pt 7 and Pt 8 procedures to resolve a public law issue that could be resolved by judicial review1. See A5.701 for an overview of judicial review.
Arguments as to liability to tax as defence against enforcement proceedings
In Aken2, the
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