Apply for judicial review of a decision

Published date26 June 2018
Subject MatterUpper Tribunal (Tax and Chancery Chamber) forms
JR1 (T&C) guidance (11.14) Page 1 of 3
Judicial review in the Upper tribunal, Tax and
Chancery Chamber
Claim Form JR1 (T&C) - notes for guidance
These notes are to help you complete the Claim Form, JR1 (T&C). You should read
the notes to each section carefully before you begin to complete that particular
section.
Use a separate sheet if you need more space for your answers, marking clearly
which section the information refers to and putting your name at the top of the sheet.
If you do not have all the documents or information you need for your claim, you must
not allow this to delay sending or taking the form to the Upper Tribunal Office within
the correct time.
Complete the form as fully as possible and provide what documents you have. The
notes to section 8 will explain more about what you have to do in these
circumstances.
If you need help to complete the form you may wish to consult a solicitor or your local
Citizens Advice Bureau.
Judicial Review in the Tax & Chancery Chamber of the Upper Tribunal
The Practice Direction of the Lord Chief Justice sets out the classes of case in
respect of which an application for judicial review may be made to the Upper Tribunal
under section 18(6) of the Tribunals, Courts and Enforcement Act 2007. Please note
that the Practice Direction applies only in England and Wales. In Scotland an
application for judicial review must be made to the Court of Session and in Northern
Ireland the application must be made to the High Court.
An application for judicial review may be made to the Tax and Chancery Chamber
ONLY in respect of tax cases first heard in the Tax Chamber of the First-tier Tribunal,
and charities cases first heard in the General Regulatory Chamber of the First-tier
Tribunal, where there is no right of appeal. It may be possible in other cases to apply
to another Chamber of the Upper Tribunal, or to the High Court.
JR1 (T&C) guidance

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