Judicial review is used to challenge decisions of HMRC on public law grounds, to ensure they are lawful, rational and procedurally fair. It is distinct from a statutory appeal, which considers the technical merits of a decision. Judicial review is required where no right of appeal exists, or where the issues fall outside the jurisdiction of the First‑tier Tribunal.

In many cases, the position is not clear cut. Some matters fall squarely within the Tribunal’s jurisdiction, others require judicial review, and some involve a combination of both. These issues often arise in complex disputes that have developed over time, sometimes involving multiple advisers and changes in approach. Determining the appropriate route of challenge at an early stage is critical to ensure that proceedings are brought efficiently and that applicable time limits are not missed.

We advise clients on bringing judicial review claims in the High Court and Upper Tribunal, including cases involving issues that overlap with the jurisdiction of the Tax Tribunal.

Our approach

We assess at an early stage how the issues are properly characterised and where they are likely to be determined. This includes considering whether the challenge is to the substantive tax position, the lawfulness of HMRC’s decision-making, or both.

There is a developing and sometimes contested boundary between the jurisdiction of the Tax Tribunal and the courts. Questions can arise as to the extent to which public law arguments can be raised within a statutory appeal, or whether a separate judicial review is required. These issues need to be addressed carefully to ensure that grounds of challenge are not lost.

We consider how proceedings should be structured from the outset, including the choice of forum, the timing of claims and how different strands of a dispute should be coordinated.

These decisions involve questions of timing, jurisdiction and procedural risk. Different forums have different powers, time limits and cost consequences. The way proceedings are structured can materially affect the outcome.

Our tax litigation work

We act on judicial review claims across a range of tax contexts, including cases involving complex or uncertain issues, jurisdictional challenges and disputes that raise wider points of principle.

How we help

We assist clients with:

• advising on the appropriate route of challenge, including judicial review and statutory appeals;
• assessing jurisdiction and structuring proceedings;
• developing judicial review strategy and grounds of challenge;
• bringing claims in the High Court and Upper Tribunal;
• coordinating issues arising alongside Tribunal appeals; and
• managing procedural risk, timing and forum selection.

Contact us

If you need representation or advice in tax litigation, or want to sense check your position in an existing case, please contact us to discuss.