Commentary

A5.301 Introduction to judicial review and non-appellate proceedings

Administration and compliance

A5.301 Introduction to judicial review and non-appellate proceedings

Part A5     Appeals and redress

Contents of Part A5

A5.1     [removed]

A5.2     [removed]

A5.3     Judicial review and non-appellate proceedings

A5.4     Complaints

A5.5     Costs

A5.6     Appeals to the tax tribunals

A5.7     Appeal rights and dispute resolution

Division A5.3     Judicial review and non-appellate proceedings

Revised by
JEREMY WOOLF, BA, LLM

For updates affecting this Division please see Part A0 Updates

Judicial review and non-appellate proceedings

A5.301 Introduction to judicial review and non-appellate proceedings

For the latest New Development, see ND.1954.

The courts have over time developed principles for reviewing the legality of decisions by public bodies and tribunals, including HMRC and the First-tier Tribunal and the Upper Tribunal. Whilst tribunals are subject to judicial review, the courts themselves are not1). The Upper Tribunal is a superior court of record2. In R (oao Cart) v Upper Tribunal3 the Supreme Court accepted that despite this fact the Upper Tribunal was potentially subject to judicial review. However, given the nature of the Tribunal's jurisdiction the Court considered that, by analogy with the rules relating to appeals to the Court of Appeal, permission should just be granted in cases that raised an important point of principle or practice or if there was some other compelling reason. The Supreme Court also recommended that there should be a streamlining of the relevant procedures. One instance where this jurisdiction might in appropriate circumstances be invoked was where there is a refusal of permission to appeal to the Upper Tribunal. The position in Scotland was considered in Eba v Advocate General for Scotland4 where the Supreme Court considered

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