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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial