A4.598 Penalties and judicial reviewWhere a full right of appeal has been given expressly by statute, the case should proceed within the First-tier Tribunal or Upper Tribunal and not by way of judicial review; the existence of a substantive alternative remedy precludes the use of judicial review1.If there is no remedy available by appeal to the tribunal, the taxpayer may have the option of taking a case via judicial review. However, caution is to be advised given the costs involved. Such litigation typically requires much greater expenditure on the party's own legal representation than a First-tier Tribunal appeal and
Where a full right of appeal has been given expressly by statute, the case should proceed within the First-tier Tribunal or Upper Tribunal and not by way of judicial review; the existence of a substantive alternative remedy precludes the use of judicial review1.
If there is no remedy available by appeal to the tribunal, the taxpayer may have the option of taking a case via judicial review. However, caution is to be advised given the costs involved. Such litigation typically requires much greater expenditure on the party's own legal representation than a First-tier Tribunal appeal and
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.