SolvedARTG12020 | Judicial review: Jurisdiction
From HM Revenue & Customs · Appeals reviews and tribunals guidance
England and Wales
Judicial review of tax cases may be referred to and carried out by the Upper Tribunal. Decisions of the Upper Tribunal have the same effect as if the review had been carried out by the High Court (England and Wales).
Scotland
Judicial review of tax cases may be referred to and carried out by the Upper Tribunal. Decisions of the Upper Tribunal have the same effect as if the review had been carried out by the Court of Session.
Northern Ireland
Judicial review of tax cases may be referred to and carried out by the Upper Tribunal. Decisions of the Upper Tribunal have the same effect as if the review had been carried out by the Court of Appeal in Northern Ireland.
All cases
In all cases except those involving judicial review of the First-tier Tribunal’s own procedures, an initial application must be made to the relevant High Court or the Court of Session, who will consider whether it is appropriate to refer the case for a decision by the Upper Tribunal.
If a party wishes a judicial review of the First-tier Tribunal’s procedures they should apply directly to the Upper Tribunal. More information is available on the Tribunal Service website.
The Upper Tribunal is not a court for the purpose of Section 4 of the Human Rights Act 1998 and therefore does not have the authority to make a declaration of incompatibility.