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 the procedure for making the application for judicial review. For details of the remedies that the court can award if the applicant is successful, see A5.708.
Procedure for making an application for judicial review
Applications for judicial review are commenced in the Administrative Court of the High Court, except in those situations outlined in A5.701A where proceedings should be commenced in the Upper Tribunal.
Practical guidance on judicial review is available in the Administrative Court judicial review guide
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Web page updated on 17 Mar 2025 17:10