Taxpayer’s judicial review of the TCRA’s unless order successful

This judicial review was of an unless order made by the TCRA. The order was not complied with by the taxpayer (Ms Kaur) and her TCRA proceedings were struck out. Ms Kaur judicially reviewed the TCRA decision. The High Court granted the judicial review. It considered the TCRA fell into error in two particulars:

• Firstly, by requiring it’s unless order to be sealed once Ms Kaur failed to meet its obligations under the order; and

• secondly by making an order without giving Ms Kaur a chance to apply for relief from the effects of the unless order which was a lack of natural justice.

The order was struck down and the matter referred to the TCRA to give Ms Kaur a chance to seek relief before the order takes effect (the application for relief must be made to the TCRA within 15 working days of the High Court decision).