Judicial review proceedings are handled by Solicitor’s
Office, in consultation with the relevant business unit. So any
correspondence relating to judicial review should be referred to
The customer/HMRC must apply to the High Court for permission to bring judicial review proceedings. The High Court will decide the application for permission and may transfer the judicial review to the Upper Tribunal or it may decide the case itself.
The customer/HMRC must apply to the High Court for permission to bring judicial review proceedings by sending a written application to the Court within 3 months of the date of the decision the application relates to.
The application can be made later if it is made within 1 month of the date when the First-tier Tribunal sent their reasons for the decision or notification that the application for the decision to be set aside was unsuccessful.
The application must state
They must also send
They may apply for an extension to the time limit, but must give
reasons why they did not apply within the time limit.
The High Court/Upper Tribunal will send a copy of the application and any documents to all interested parties.
Any party who receives a copy of the application and wants to take part in the proceedings must write to the High Court/Upper Tribunal to acknowledge that the application has been served within 21 days of the date the High Court/Upper Tribunal sent the copy to them.
The acknowledgement must state
If they do not send an acknowledgement they may not take part in the application for permission. But they can take part in any subsequent proceedings if permission is given.