Our records show that the number of occasions on which persons have written a letter before action or instituted a claim for judicial review against HM Treasury have been one each in 1997 and 1998, three in 1999, 0 in 2000, five in 2001, 0 in 2002, two in 2003, one in 2004 and four in 2005.
There were three applications for judicial review in 2005. Two of these were unsuccessful at permission stage and the other one was withdrawn on the basis of a settlement agreed between the parties. The former cases concerned the award of a waste management contract and a refusal to permit the payment of taxes into a separate fund out of which military expenditure is not paid. The latter case concerned the operating and financial review for public companies. It is not possible to provide similar information for cases in earlier years without incurring disproportionate cost.
The Treasury has been involved in other litigation since 1997 in addition to the cases mentioned but it is not possible to distinguish those further cases which were judicial reviews without incurring disproportionate cost.