Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Judicial review definition

What does Judicial review mean? Judicial review is the court process used to challenge the lawfulness of decisions, actions or omissions of public bodies (such as ministers, local authorities, regulators and tribunals), rather than to reconsider the merits. It is a supervisory jurisdiction developed mainly through case law, with procedural rules set by legislation and court rules. Across the UK and Ireland, typical grounds include illegality (error of law, acting beyond powers), irrationality/unreasonableness, procedural unfairness (including breach of natural justice and legitimate expectation), and, where engaged, proportionality under the European Convention on Human Rights. Common remedies are quashing, prohibiting and mandatory orders, declarations and injunctions; damages...

Judicial review of tax decisions in the Upper Tribunal: UT jurisdiction, excluded decisions, mandatory transfers from the High Court, procedure, remedies and costs (England and Wales)

Published by a LexisNexis Tax expert

Practice notes

This Practice Note has been prepared and authored by Anne Redston, Barrister. It represents solely her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. Most judicial review (JR) claims about tax must be taken to the Administrative Chamber of the High Court’s Chancery Division. Some may instead be made straight to the Upper Tribunal (Tax and Chancery Chamber). JR tax claims pursued in the High Court are considered in the Practice Note entitled Judicial review in tax cases at the High Court.

This Practice Note discusses:

JR claims that can, in appropriate cases, be commenced directly in the Upper Tribunal (UT)
JR claims that must be moved from the High Court to the UT, and those that may, where appropriate, be moved to the UT
the applicable procedure for JR applications brought in the UT

The degree to which the First-tier Tax Tribunal (FTT) holds any JR jurisdiction is examined in Practice Note: The jurisdiction of the First-tier Tax Tribunal (FTT), together with practical points where a dispute spans both public law and revenue law issues. JR is complex and this Practice Note is only a summary. Unless you are experienced in JR...

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Anne Redston

Anne Redston is consultant editor of Tolley’s Yellow Tax Handbook and a judge of the Upper Tribunal (Tax and Chancery Chamber) and of the First-tier Tribunal sitting in the Tax and Social Entitlement Chambers. Her contributions to TolleyGuidance and LexisPSL Tax are her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary. Anne was until 2021 a tenant at Temple Tax Chambers from where she practised as a barrister, advising on a wide range of tax issues including employment and personal tax, VAT, social security and customs duties. As well as being a barrister, she is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes....

Web page updated on 22/05/2026

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