The following Corporation Tax guidance note by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:
This guidance note considers judicial review (JR) in the context of tax.
In particular, it explains:
JR is complex and this guidance note is only a summary. Unless you are experienced in JR work, it is recommended that you take specialist advice.
In particular, this guidance note does not cover non-tax related claims, criminal matters, or Scots or Northern Irish law.
JR is the procedure whereby the court considers whether the decision of a public body was lawful.
JR has classically been described as ‘not an appeal from a decision, but a review of the manner in which the decision was made’.
JR proceedings can be taken against:
JR is normally only available when there is no alternative remedy (such
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