Judicial review of the Upper Tribunal

In two previous articles on judicial review of the Upper Tribunal (Tax Journals dated 19 April 2010 and 11 October 2010) I traced progress both in Scotland and England of debate about the place (if any) of judicial review in relation to the Upper Tribunal.

Tax Tribunals having been reformed and incorporated within an overall Tribunal structure practitioners need to understand the remedies which might be available.

The recent Supreme Court decision

Three cases were heard together by the Supreme Court Eba v Advocate General for Scotland ([2011] UKSC 29) from Scotland and both R (on the application of Cart) v The...