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 remedies that can be awarded if the claimant wins the judicial review case and details of who will have to pay the costs. For details of the procedure for making the application for judicial review, see A5.707.
Remedies
When completing the application for judicial review (see A5.707), the claimant must state the remedy sought in event that the claim succeeds3.
The Courts/Upper Tribunal can order one or more of the following remedies4:
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Web page updated on 17 Mar 2025 14:53