Commentary

A5.301A Upper Tribunal's judicial review jurisdiction

Administration and compliance

A5.301A Upper Tribunal's judicial review jurisdiction

A5.301A Upper Tribunal's judicial review jurisdiction

TCEA 2007, ss 15–19 confer a judicial review jurisdiction on the Upper Tribunal in cases arising under the law of England and Wales and Northern Ireland.

Section 18 states that the Upper Tribunal can determine applications for judicial review if four conditions are satisfied:

  1.  

    (a)     The application must solely be seeking relief that could be granted in judicial review proceedings.

  2.  

    (b)     The application does not call into question anything done in a Crown Court.

  3.  

    (c)     The application falls within the classes proscribed in directions. On 29 October 2008, the Lord Chief Justice made a direction stating that challenges could be made in relation to any decision of the First-tier Tribunal, unless the Lord Chancellor had made an order that the decision was an excluded decision for the purposes of s 11(5)(f). However, the direction states that it does not apply to an application for a declaration of incompatibility under Human Rights Act 1998, s 4.

  4.  

    (d)     The application must be heard by a High Court or Court of Appeal judge or a person authorised by the Lord Chief Justice.

In any other case the Upper Tribunal must transfer the application to the High Court. At least in the first instance, other judicial review challenges to decisions by HMRC should therefore continue to be made to the High Court1. The High Court must transfer proceedings to the Tribunal if conditions (a)–(c) above are satisfied2 and has a discretion to transfer proceedings when conditions (a)–(b) are satisfied. In

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