Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.

This guidance note considers judicial review in the context of tax.

In particular, it explains:

1. •

   what judicial review is

2. •

   the scope of judicial review

3. •

   where to make an application for judicial review, and in particular:

4. 1. ◦

      when it is possible to make an application to the Upper Tribunal

   2. ◦

      whether it is possible to make an application to the First-tier Tribunal

5. •

   what to do if your dispute involves both public law and technical tax issues

6. •

   the remedies available ― ie what outcomes taxpayers can expect if they win

Judicial review is complex and this guidance note is only a summary. Unless you are experienced in judicial review work, it is recommended that you take specialist advice.

In