“…dicial review proceedings for there to be appropriate “procedural rigour”. As this Court explained in R (Dolan) v Secretary of State for Health and Social Care [2020] EWCA Civ 1605; [2021] 1 WLR 2326, at paras. 116-117, procedural rigour is important not for its own sake but in order for justice to be done. It is important that there must…”
“…for HMRC rightly drew our attention to the Postscript in the judgment of this court in R (oao Dolan and others) v Secretary of State for Health and Social Care [2020] EWCA Civ 1605 handed down on 1 December 2020. The Court there (the Lord Chief Justice, King and Singh LJJ) emphasised the need for procedural rigour in judicial review cases…”