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Judicial review

A5.701 Judicial review—overview

Usually, where a taxpayer disputes a decision made by HMRC, they must first make an appeal to HMRC and then, if the matter cannot be resolved, may notify the appeal directly to the First-tier Tribunal. See A5.605–A5.610 for details of appeals to the First-tier Tribunal.

However, if there is no statutory right of appeal against the decision, then the taxpayer's only remedy is to apply for a judicial review of the decision. These include most matters of public law (eg arguments surrounding the fairness¹ or legitimate expectation). For a list of some decisions that cannot be appealed to the First-tier Tribunal and a discussion of the limited jurisdiction of the First-tier Tribunal in relation to matters of public law, see A5.605. For commentary on the use of judicial review where this is the only remedy available, see A5.705.

See also 'Taxpayer may need to make a tax appeal and an application for judicial review' below.