Following separate appeals, north and south of the Border, against first instance rulings that, other than in exceptional circumstances, the Court has no power to judicially review decisions of the Upper Tier Tribunal, different views have emerged over the correct answer. These may have to be resolved by the Supreme Court but in the meantime, there is wider
scope for judicial review in Scotland than in England and Wales.
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Following separate appeals, north and south of the Border, against first instance rulings that, other than in exceptional circumstances, the Court has no power to judicially review decisions of the Upper Tier Tribunal, different views have emerged over the correct answer. These may have to be resolved by the Supreme Court but in the meantime, there is wider
scope for judicial review in Scotland than in England and Wales.
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: