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.
The commentary below discusses judicial review in Scotland and Northern Ireland. For details of judicial review in England and Wales, see A5.707–A5.708.
Judicial review in Scotland
Judicial review in Scotland concerns matters of Scottish law.
Although judicial review in Scotland is similar to that in England
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