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HMRC internal manual

Appeals reviews and tribunals guidance

Judicial review: consideration of application to bring proceedings

The High Court will consider applications for permission to bring judicial review proceedings and if it grants permission may transfer the case to the Upper Tribunal for their consideration.

The High Court will write to all interested parties to tell them whether it gives permission to bring judicial review proceedings. If the High Court refuses permission it will also give reasons for refusing and details of any limitations or conditions imposed.

If the High Court has refused an application without a hearing, or allows an application with conditions, the party applying for permission can write and apply for the decision to be reconsidered at a hearing. They must apply for the decision to be reconsidered within 14 days of the date the High Court/Upper Tribunal sent them its decision.

Where permission has been granted, the person who wishes to bring a case for judicial review must provide detailed grounds in support of their case to the High Court in writing within 35 days after the High Court/Upper Tribunal granted permission.

The party who applied for permission can only rely on the grounds given in their application unless the High Court/Upper Tribunal gives them permission to include other grounds.

Both the party applying for permission and the party opposing it may provide evidence and make representations at any hearing. Other parties can also provide evidence or make representations but must apply to the High Court/Upper Tribunal for permission to do so.