A5.702 Judicial review

A5.702 Judicial review

Where there is no statutory right of appeal against an action or decision by HMRC or a tribunal, a taxpayer may seek to review the legality of the matter by means of judicial review. Judicial review can be used to consider cases, for example, where1:


    (a)     HMRC's decision is in relation to a discretionary matter, for example a decision on whether a late claim should be accepted, or the application of an extra-statutory concession


    (b)     the taxpayer believes that an HMRC officer is not carrying out, or is delaying in carrying out their duties or has assumed

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