Craig Connal gives an update on judicial review for decisions of the Upper Tier Tribunal
In my previous article (‘Judicial review and the UTT’ Tax Journal dated 19 April 2010) readers were reminded that the Tribunal structure under The Tribunals Courts & Enforcement Act 2007 was of the highest importance to the tax field given that tax tribunals have been subsumed within that structure. Consensus had emerged North and South of the Border over whether the Court could judicially review decisions of the Upper Tier Tribunal (UTT). In Blajosse Charlotte Eba ([2010] CSOH 45) in Scotland and R (on the application of Cart U and XC) v The UTT ([2009] EWHC 3052) in England courts came to the same conclusion – no power to judicially review other than in exceptional circumstances. Each has now reached Court of Appeal level with differing results.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Craig Connal gives an update on judicial review for decisions of the Upper Tier Tribunal
In my previous article (‘Judicial review and the UTT’ Tax Journal dated 19 April 2010) readers were reminded that the Tribunal structure under The Tribunals Courts & Enforcement Act 2007 was of the highest importance to the tax field given that tax tribunals have been subsumed within that structure. Consensus had emerged North and South of the Border over whether the Court could judicially review decisions of the Upper Tier Tribunal (UTT). In Blajosse Charlotte Eba ([2010] CSOH 45) in Scotland and R (on the application of Cart U and XC) v The UTT ([2009] EWHC 3052) in England courts came to the same conclusion – no power to judicially review other than in exceptional circumstances. Each has now reached Court of Appeal level with differing results.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
