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Judicial review is the procedure whereby the court considers whether the decision of a public body is lawful¹. In tax cases, it is necessary to make an application for judicial review where there is no statutory right of appeal against HMRC's decision or where the case involves matters of public law over which the First-tier Tribunal has no jurisdiction.

For an overview of judicial review, see A5.701.

Normally, judicial review claims are heard by the High Court, however, the Upper Tribunal also has the jurisdiction to hear some claims for judicial review² and it may be desirable for the taxpayer for this to happen. This is discussed in A5.701.

The commentary below considers when an application may be made direct to the Upper Tribunal and when an application may be transferred from the High Court to the Upper Tribunal. For details of how to make the application, see A5.707.

Note that, as explained in A5.701, it is no longer possible to challenge by way of judicial review a decision by the Upper Tribunal