Craig Connal QC highlights a recent decision on whether the Upper Tier Tribunal can be challenged by judicial review
The operation of the new Tribunal structure under The Tribunals Courts and Enforcement Act 2007 is of the highest importance to practice in the tax field (tax Tribunals having been subsumed within that structure). In a petition for judicial review by Blajosse Charlotte Eba [2010] CSOH 45 the Court of Session (Lord Glennie) had to consider whether decisions of the Upper Tier Tribunal (UTT) could be judicially reviewed (the decision concerns social security tribunals but is of wider application).
The petitioner having failed before the First Tier Tribunal (FTT) sought permission to appeal to the UTT. That was refused by the FTT but renewed before the UTT. The UTT refused permission to appeal. Judicial review was sought of that decision.
The Court summarised the structure created by...
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Craig Connal QC highlights a recent decision on whether the Upper Tier Tribunal can be challenged by judicial review
The operation of the new Tribunal structure under The Tribunals Courts and Enforcement Act 2007 is of the highest importance to practice in the tax field (tax Tribunals having been subsumed within that structure). In a petition for judicial review by Blajosse Charlotte Eba [2010] CSOH 45 the Court of Session (Lord Glennie) had to consider whether decisions of the Upper Tier Tribunal (UTT) could be judicially reviewed (the decision concerns social security tribunals but is of wider application).
The petitioner having failed before the First Tier Tribunal (FTT) sought permission to appeal to the UTT. That was refused by the FTT but renewed before the UTT. The UTT refused permission to appeal. Judicial review was sought of that decision.
The Court summarised the structure created by...
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