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 further that judicial review is only possible in tax cases where it is the only possible remedy. For details of the procedure for making the application, see A5.707.
Judicial review is the only remedy available
To prevent the High Court from being overwhelmed by applications for judicial review, the courts have on a number of occasions stated that the judicial review procedure is not to be used if there is a satisfactory
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