Commentary

A5.305 Judicial review—appeal the only remedy where applicable

Administration and compliance

A5.305 Judicial review—appeal the only remedy where applicable

A5.305 Judicial review—appeal the only remedy where applicable

The judicial review procedure forms part of the residual jurisdiction of the court. Any relief given is discretionary (see A5.308). To prevent the High Court from being overwhelmed by applications, the courts have on a number of occasions stated that the judicial review procedure is not to be used if there is a satisfactory alternative remedy. In many tax cases, a satisfactory alternative remedy exists because the taxpayer has a right to appeal to the Upper Tribunal or the High Court. As a matter of discretion the High Court will generally refuse relief by judicial review when this is the situation.

On some occasions a taxpayer may want to challenge two decisions, against one of which he has a right of appeal and against the other of which he has no right of appeal. In these circumstances it will be necessary both to appeal and commence judicial review proceedings: see for example Thorne v Sevenoaks Comrs1

In R v IRC, ex p Caglar2 an applicant sought judicial review of assessments, on the basis that the income assessed was exempt from tax because the employees were diplomats. Judicial review was refused on the grounds that the normal statutory appeal procedure provided a satisfactory procedure for resolving the dispute. Subsequently, the substantive appeal was heard by the Special Commissioners3.

Similarly in R v Brentford General Comrs, ex p Chan4 the court declined to grant judicial review of a refusal by General Commissioners to adjourn an appeal hearing.

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