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HMRC internal manual

Appeals reviews and tribunals guidance

Judicial review: Proceedings for a review

Each party to the proceedings, and any other person the High Court / Court of Session / Upper Tribunal permits, may

  • produce evidence (except at the application for permission hearing)
  • make representations at any hearing they are entitled to attend, and
  • make written representations relating to a decision to be made without a hearing.The hearing and decision will follow the same procedure as other hearings by the High Court / Court of Session / Upper Tribunal. The Court / Upper Tribunal can award costs in judicial review proceedings.