Judicial review in tax cases

By Tolley and written by Anne Redston . Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary.
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The following Personal Tax guidance note by Tolley and written by Anne Redston . Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary. provides comprehensive and up to date tax information covering:

  • Judicial review in tax cases
  • What is judicial review?
  • HMRC decisions and judicial review
  • Legislative provisions potentially subject to judicial review
  • Where to make your application for judicial review
  • Judicial review in the High Court (Admin Chamber)
  • Judicial review in the Upper Tribunal
  • Interactions with the First-tier Tribunal

This guidance note considers judicial review in the context of tax In particular it explains what judicial review is the scope of judicial review where to make an application for judicial review and in particular when it is possible to make an application to the Upper Tribunal whether it is possible to make an application to the First tier Tribunal what to do if your dispute involves both public law and technical tax issues the remedies available ie what outcomes the taxpayer can expect if he wins 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 particular this guidance note does not cover non tax related claims criminal matters or Scots or Northern Irish law What is judicial review Judicial review is the procedure whereby the court considers whether the decision of a public body was lawful SCA 1981 s 31 Civil Procedure Rule 54 1 ARTG12010 Judicial review has classically been described as not an appeal from a decision but a review of the manner in which the decision was made Chief Constable of the North Wales Police v Evans 1982 3 All ER 141 at 155 Judicial review proceedings can be taken against any public body including HMRC and R v CIR ex p Preston 1985 STC 282 IRC v National Federation of Self Employed and Small Businesses 1981 STC 260 at 265 266 legislation including secondary legislation Civil Procedure Rule 54 1 Judicial review is normally only available when there is no alternative remedy such as when there is no right to appeal against the decision see Preston Glencore and Archer R v CIR ex p Preston 1985 STC 282 R oao Glencore Energy UK v HMRC 2018 STC 51 R oao Archer v HMRC 2017 STC 1037 However tax disputes may include two or more elements some within judicial review and

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