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FL Memo Ltd © 2009

Tax Memo Newsletter Issue 2 (Tribunals reform 2009)

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Higher courts

Further appeals

TM ¶9942

An appeal can be made from the first-tier tribunal to the upper-tier tribunal only on a point of law and with permission from the first-tier tribunal. If permission is refused, it is possible to apply to the upper-tier for permission to appeal. The upper-tier tribunal replaces the High Court in this circumstance.

An appeal is made from the upper-tier tribunal to the Court of Appeal or the Court of Session in Scotland. Permission must be granted by the upper-tier tribunal to make an appeal to the higher court.  Permission is granted if there is an important point of principle or practice or for some other compelling reason.

The final appeal from the Court of Appeal is to the House of Lords, for which leave to appeal has to be obtained from the Court of Appeal.


Judicial review in the upper-tier tribunal

TM ¶9942

The upper-tier tribunal has judicial review powers and but these can only be used if a judge hears the application and in the following circumstances:

 only standard remedies are sought (including damages, interest and costs);

 the application does not call into question anything done by the crown court; and

 the application for judicial review is within a specified class (in practice this means that the upper-tier tribunal will be able to give a judicial review of decisions in the first-tier tribunal).

 

Any other judicial review application has to be transferred to the High Court and, similarly, any judicial review started in the High Court may be transferred to the upper-tier tribunal if a judge hears the application and the first two conditions are fulfilled. 

 

An application for judicial review has to be made promptly and, if arising from a decision of the first-tier tribunal, no later than 1 month from the date of the written decision or refusal of application to set aside, although the time limit can be extended. Otherwise, the application has to be made within 3 months of the date of the decision being challenged. Costs for judicial review may be available.


 

 

 

 

Text Box: Higher courts

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