Martin & Ors, R (On the Application Of) v Chancellor of the Exchequer & Anor
Martin & Ors, R (On the Application Of) v Chancellor of the Exchequer & Anor [2026] EWHC 1123 (Admin) (12 May 2026)
The High Court refused permission for judicial review of a limited tax consultation on APR and BPR reforms, finding no legal duty to consult, the claim out of time, and the matter non-justiciable.
- Legitimate expectation
- Judicial review
- Consultation requirements
- Parliamentary privilege
- Finance act
- Inheritance tax