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. See A5.701A.
The commentary below discusses main grounds for making an application for judicial review. For details of the procedure for making the application, see A5.707.
Grounds for judicial review—overview
In considering the application for judicial review, the High Court or Upper Tribunal are concerned to see that:
- Ìý
•ÌýÌýÌýÌý the decision was made within the jurisdiction of the authority making it
- Ìý
•ÌýÌýÌýÌý the authority correctly directed itself on the law, and
- Ìý
•ÌýÌýÌýÌý in the exercise
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