Commentary

A4.598 Penalties and judicial review

Administration and compliance

A4.598 Penalties and judicial review

A4.598 Penalties and judicial review

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 it puts them at risk of having to pay the other side's legal costs if they lose.

Situations where judicial review may be available in relation to penalties include:

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