Judicial review in tax cases

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Personal Tax

Guidance

Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.

This guidance note considers judicial review in the context of tax.

In particular, it explains:

•
what judicial review is
•
the scope of judicial review
•
where to make an application for judicial review, and in particular:
1. ◦
  when it is possible to make an application to the Upper Tribunal
2. ◦
  whether it is possible to make an application to the First-tier Tribunal
•
what to do if your dispute involves both public law

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Anne Redston

Barrister

Anne Redston is a barrister and consultant editor of Tolley's Yellow Tax Handbook. She is also a judge of the Upper Tribunal (Tax and Chancery Chamber), the First-tier Tax Tribunal and the Social Entitlement Tribunal. She is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes.

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