The following Personal Tax guidance note Produced by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:
Anne is a barrister who sits as a judge of the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.
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.
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
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