The following Personal Tax guidance note by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:
This guidance note considers judicial review in the context of tax.
In particular, it explains:
Judicial review is complex and this guidance note is only a summary. Unless you are experienced in judicial review work, it is recommended that you take specialist advice.
In particular, this guidance note does not cover non-tax related claims, criminal matters, or Scots or Northern Irish law.
This guidance note, and the other related guidance notes on Tribunal appeals, sets out the position before the coronavirus (COVID-19) pandemic. Although not specifically about judicial review, many of the themes discussed in Impact on the Tax Tribunals within the Tolley COVID-19 toolkit, broadly apply to judicial review proceedings. However, you are advised to take specialist legal advice.
Judicial review is the procedure whereby the court considers whether the decision of a public body was lawful.
Judicial review has classically been described as “not an appeal from a decision but a review of the manner in which the decision was made”.
Judicial review proceedings can be taken against:
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