The following Personal Tax guidance note Produced by Tolley and written by Anne Redston. Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary. provides comprehensive and up to date tax information covering:
This guidance note considers judicial review in the context of tax.
In particular, it explains:
what judicial review is
the scope of judicial review
where to make an application for judicial review, and in particular:
when it is possible to make an application to the Upper Tribunal
whether it is possible to make an application to the First-tier Tribunal
what to do if your dispute involves both public law and technical tax issues
the remedies available ― ie what outcomes taxpayers can expect if they win
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 the Tax Tribunals and coronavirus (COVID-19) guidance note, 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:
any public body, including HMRC, and
legislation, including secondary legislation
Judicial review is normally only available when there is no alternative remedy (such as when there is no right to appeal against the decision), see Preston, Glencore and Archer.
However, tax disputes may include two or more elements, some within judicial review and some within the normal appeal procedures. That situation is considered at the end of this guidance note.
An HMRC decision can be within the scope of
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