PSI2.1.14 - Taxation Background: General - Judicial Review

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Judicial Review is a procedure whereby dissatisfied taxpayers may ask the Courts to review the manner in which officials exercise the powers given to them by Parliament. It is possible that it may be sought in respect of the way we exercise our discretion in approving pension schemes.