Judicial review and tax

What is judicial review?

Judicial review (JR):

1. •

   is the procedure whereby the court considers whether the decision of a public body was lawful, and

2. •

   has been described as a review of the manner in which a decision was made

JR proceedings can be taken against:

1. •

   any public body, including HMRC, and

2. •

   legislation

For more information on JR and tax, see Practice Notes: Judicial review in tax cases at the High Court and Judicial review in tax cases at the Upper Tribunal.

For more information on JR generally, see Practice Note: Judicial review—what it is and when it can be used.

Judicial review—a last resort

JR is normally only available when there is no adequate alternative remedy, but a claim must be made promptly after the grounds to make a claim arise. If a taxpayer has a statutory right to appeal an HMRC decision, the taxpayer should make an appeal. See Practice Note: Appealing an HMRC decision for information on when there is a right to appeal against an HMRC decision. If the taxpayer also has grounds