The High Court has dismissed the application by Hidenda Tax Limited for a judicial review on whether HMRC was unreasonable not to compensate thousands of the company’s clients for lost tax refunds due to frozen claims.

The appellant was Hidenda Tax, a claims management company, which promotes and sells a marriage allowance refund service to customers, handling the submission of claims on behalf of clients to HMRC and charging a percentage fee of up to 40% for a successful refund.

Marriage allowance is a tax relief for couples, which can be claimed directly from HMRC using an online form.