Judicial review and tax

FORTHCOMING CHANGE: On 1 October 2024, the e-filing pilot commenced for the Administrative Court (a specialist court within the High Court), which enables court users to file claims and relevant material electronically, link to their cases on the case management system, review and track their cases and pay court fees. The Document Upload Centre (DUC) is still available to be used also and, for documents which exceed 50 MB, the DUC must be used. A date for mandatory e-filing for the Administrative Court has not yet been determined.

What is judicial review?

Judicial review (JR):

•
is the procedure whereby the court considers whether the decision of a public body was lawful, and
•
has been described as a review of the manner in which a decision was made

JR proceedings can be taken against:

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any public body, including HMRC, and
•
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

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